Events

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.

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 […]

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

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 […]

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.

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