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 […]
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 […]
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, […]
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 […]
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, […]
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 […]
Only applies to employers that sponsor individual coverage health reimbursement arrangements (ICHRAs) Due at least 90 days before the beginning of the plan year. Notice must include specific information about […]
Provide to employees, retirees and dependents enrolled in or eligible for Medicare and also enrolled (or seeking enrollment) in the employer's group plan. The Notices are good for the next […]
If Form 5558 was submitted to the IRS seeking an extension of the deadline to submit Form 5500, filing of Form 5500 is now required. Does not apply to governmental […]
ACA Exchange open enrollment generally begins November 1.
If an extension was filed for Form 5500, a Summary Annual Report needs to be distributed to employees at this time. Does not apply to governmental plans (state and local). […]
The WHCRA notice is distributed at initial enrollment, and then annually, prior to each plan year, to participants (and to beneficiaries whose last-known address is different from the last-known address […]
The CHIP notice must be provided before the first day of the plan year. The CHIP notice must be separate, but may be provided with other open enrollment materials or […]