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 […]

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 the ICHRA, including the maximum dollar amount, some limitations of the ICHRA, a statement of the right to opt-out, and the effect on the individual’s […]

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 12 months after they are distributed (e.g., if distributed in enrollment packets during prior year), unless the coverage changes from creditable to non-creditable (or from […]

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 plans (state and local). Does not apply to church plans that have not elected to be covered by ERISA.

ACA Exchange open enrollment generally begins November 1.