Quarterly Report Deadline
For the 4th quarter of the previous calendar year.
12 events found.
Events
Events
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Reporting health plan costs on Form W-2 Deadline
Employers that filed 250 or more IRS Forms W-2 for the prior calendar year must include the aggregate cost of employer-sponsored health plan coverage on employees’ Forms W-2. This reporting is optional for employers that had to file fewer than 250 Forms W-2 for the prior calendar year. Employers must file Forms W-2 with the […]
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Submit Annual Notice of Creditable and/or Non-Creditable Coverage to CMS
Notice is required within the first 60 days of the plan year. Filing is made online at: https://www.cms.gov/Medicare/Prescription-Drug-Coverage/CreditableCoverage/CCDisclosureForm.html More detail on creditable/non-creditable coverage is included in the discussion of the notices to participants by October 15.
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IRS Form 1094/95 – B & C paper filing due- February 28 deadline for 2025
Every person that provides minimum essential coverage to an individual during a calendar year must file an information return reporting the coverage. Insurers generally use Form 1094- B (transmittal) to submit Forms 1095-B (returns) to the IRS. However, self-funded employers (including governmental employers) subject to the employer shared responsibility provisions generally will report information about […]
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Deadline for providing Forms 1095-B/C to Employees
Applicable Large Employers (i.e. those that are subject to the employer mandate) must report on the coverage offerings for each ‘full-time employee’ from the previous calendar year. Self-funded employers (of any size) are required to report on coverage provided to any employee in the prior calendar year. For more information, see: https://www.irs.gov/uac/About-Form-1095-B and https://www.irs.gov/forms-pubs/about-form-1095-c
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File Form M-1 (Annual Report) on behalf of Multiple Employer Welfare Arrangements (MEWAs) Providing Health Coverage
Only applies to a health plan or other arrangement that covers employees of two or more companies that have less than 25 percent common ownership interest at any time during the plan year (including most association health plans). For established MEWAs, Form M-1 (Annual Report) must be filed by March 1 each year. Some exceptions […]
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Last Day of 2 1⁄2 Month Grace Period for Flexible Spending Accounts with Grace Periods
Only applies to employers who offer an FSA plan with a 2 1⁄2 month grace period. Employees may no longer incur expenses that can be paid for with contributions from the immediately preceding FSA plan year. Note that a plan could have an earlier deadline.
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IRS Form 1094/95 – B & C electronic filing due
Applicable large employers and others furnishing 10 forms or more must file all Forms 1095 – B/C with the IRS. If filing Form 8809, deadline for filing with the IRS extends out 30 days. For more information, see: https://www.irs.gov/forms-pubs/form-8809-application-for-extension-of-time-to-file- information-returns
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Prescription Drug Reporting
Group health plans must report on certain prescription drug information to HHS, Labor, and Treasury. Reporting must include information regarding plan coverage and premiums, as well as the amount spent, and increase in spend, on various prescription drugs. Total spending on health care services is also included. The report must also disclose the impact on […]
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File Form 5500 for Prior Plan Year (or File Form 5558 to Request 2 1⁄2 Month Extension)
Filing is due for ERISA plans, unless exempt. Filing is made electronically with the DOL at: www.efast.dol.gov. Welfare plans that are fully insured, unfunded or a combination of both are excused from filing if they have fewer than 100 participants as of the first day of the ERISA plan year. Consider the need to file […]
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Deadline for Filing Form 720 and Payment of ACA PCORI Fee for prior Plan Year
Patient-centered Outcomes Research Trust Fund Fee must be paid by issuers of specified health insurance policies and plan sponsors of applicable self-insured health plans (including HRAs). Payment is due annually, by July 31, of the calendar year following the end of the plan year. For more information, see: https://www.irs.gov/newsroom/patient-centered-outcomes-research-institute-fee
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Distribute Summary Annual Reports (SARs)
Distribute to participants, COBRA beneficiaries and alternate recipients under QMCSOs within 9 months after close of the plan year or 2 months after the plan's extended 5500 deadline. SAR requirement does not apply to plans that pay benefits exclusively from the employer's general assets (that is, plans with no trust, with no insurance contract to […]
