Notify me each day if:
The fieldset/legend combo allows the user to know that each of the checkboxes related to the E-bills header. We can use ARIA to recreate this in a table based form layout. I've placed an id on the "E-Bills" and "Notify me each day if:" text. I have also added aria-describedby on each input that points to the previously mentioned elements. We have a choice at this point, should we point to "E-Bills" (aria-describedby="b1"), "Notify me each day" (aria-describedby="b2"), or both (aria-describedby="b1 b2"). This would depend on the complexity of your form and the number of options. You may want to describe the first item with both and just the best option for the others. I've also added role="presentation" to the table. This keeps the screen reader from announcing the number of rows, table cells, etc.
Watch a brief video of this page being read by voiceover: aria-describedby used on table based form layout (.mov).