2013 Reporting & Disclosure Calendar for Multiemployer Plans

The Segal Company's 2013 Reporting & Disclosure Calendar for Multiemployer Plans summarizes compliance requirements for multiemployer plans. To see a brief description of each requirement and information about such details as the plan(s) affected, filing requirements and due dates, click on any item in the gray bars below. (To close a pop-up box, click on the gray title bar.)

An easy-to-print PDF version of the 2013 Reporting & Disclosure Calendar for Multiemployer Plans is also available on this website.

A paper version of the 2013 Reporting & Disclosure Calendar for Multiemployer Plans is also available. The content is identical to these online resources, but is presented differently. Please fill out the request form to receive that poster-size publication.

Requirements Introduced by the Affordable Care Act (ACA)¹

Disclosure of "Grandfather" Status

ITEM & DESCRIPTION	Disclosure of "Grandfather" Status² — 26 Code of Federal Regulations (CFR) §54.9815-1251T(a)(2), 29 CFR §2590.715-1251(a)(2) & 45 CFR §147.140(a)(2) A grandfathered plan must include a statement to that effect in any materials describing benefits provided under plan to alert participants and beneficiaries that certain consumer protections may not apply. Model language is available from Department of Labor (DOL).
PLANS AFFECTED?	Grandfathered group health plans
SENT TO/ FILED WITH?	Sent to participants and beneficiaries receiving benefits. No filing requirement
SENT BY?	Plan administrator or health insurer
WHEN DUE?	Effective for first plan year beginning on or after 9/23/10

² “Grandfathered plans” are those in existence when the ACA was enacted on 3/23/10, which have not made benefit or employee contribution changes that result in the loss of grandfather status.

Disclosure of Patient Protections: Choice of Providers

ITEM & DESCRIPTION	Disclosure of Patient Protections: Choice of Providers – 26 CFR §54.9815-2719AT(a)(4), 29 CFR §2590.715-2719A(a)(4) & 45 CFR §147.138(a)(4) A non-grandfathered plan that requires designation of a primary care provider (PCP) must provide notice of right to choose a PCP, pediatrician or network provider specializing in obstetrical or gynecological care. Notice must be included with summary plan description (SPD) or other description of benefits. Model language is available from DOL.
PLANS AFFECTED?	Non-grandfathered group health plans
SENT TO/ FILED WITH?	Sent to participants. No filing requirement
SENT BY?	Plan administrator or health insurer
WHEN DUE?	Notice must be provided with SPD or other similar description of benefits.

Early Retiree Reinsurance Program (ERRP) Notice

ITEM & DESCRIPTION	Early Retiree Reinsurance Program (ERRP)³ Notice Notice that plan is participating in ERRP. A required form notice is available from Department of Health & Human Services (HHS).
PLANS AFFECTED?	Group health plans that are participating in ERRP
SENT TO/ FILED WITH?	Sent to participants and dependents receiving benefits under plan, not limited to early retirees. No filing requirement
SENT BY?	Plan sponsor
WHEN DUE?	As soon as possible after plan sponsor receives first ERRP reimbursement. May be sent before reimbursement is received (e.g., in plan’s enrollment materials)

³ERRP provides reimbursement to participating employment-based plans for a portion of costs of health benefits for early retirees and early retirees' spouses, surviving spouses and dependents. Program was authorized in ACA.

Notice of Waiver of Annual Limit Requirement

ITEM & DESCRIPTION	Notice of Waiver of Annual Limit Requirement⁴ Group health plans that received a waiver or extension of a waiver of annual limit restrictions under ACA must provide a notice informing each participant that plan does not meet restricted annual limits for essential benefits because it has received a waiver of requirement. Notice must include dollar amount of annual limit and benefits to which it applies. It must be prominently displayed in clear, conspicuous 14-point bold type on front of materials. Model notice language available from HHS must be used. Notice for stand-alone Health Reimbursement Arrangement (HRA). These plans also must submit an annual limit update, which is expected to include information requested on waiver extension form, but no guidance has been issued. See "Annual Limit Waiver"
PLANS AFFECTED?	Group health plans that received a waiver or extension
SENT TO/ FILED WITH?	Notice sent to participants. Annual limit update submitted electronically to Centers for Medicare & Medicaid Services (CMS)
SENT BY?	Participant notice and annual limit update sent by plan sponsor.
WHEN DUE?	Participant notice by start of plan year. Annual limit update by 12/31

⁴ Prior to 9/22/11, plan sponsors could apply for a waiver of annual limit maximums on essential benefits if maximums would cause a significant increase in premiums or decrease in benefits.

Summary of Benefits and Coverage (SBC)

ITEM & DESCRIPTION	Summary of Benefits and Coverage (SBC) — ACA §1001(5) & 26 CFR §54.9815-2715, 29 CFR §2590.715-2715 & 45 CFR §147.200 Plans must provide a summary, not to exceed four pages, of plan benefits coverage and cost-sharing arrangements, including exceptions, reductions, limitations and continuation of coverage information. This notice must be provided in addition to SPD requirement.
PLANS AFFECTED?	Group health plans and health insurance issuers
SENT TO/ FILED WITH?	Sent to participants and beneficiaries. No filing requirement
SENT BY?	Plan administrator or health insurer
WHEN DUE?	For plans with open enrollment, first open enrollment period on or after 9/23/12. If no open enrollment, first day of plan year that begins on or after 9/23/12. Thereafter, annually, prior to enrollment for new enrollees and within seven business days of a request from a participant or beneficiary

Notice of Plan Changes

ITEM & DESCRIPTION	Notice of Plan Changes – ACA §1001(5) & 26 CFR §54.9815-2715(b), 29 CFR §2590.715–2715(b) & 45 CFR §147.200(b) Plans must provide notice of any material modification in SBC.
PLANS AFFECTED?	Group health plans and health insurance issuers
SENT TO/ FILED WITH?	Sent to participants and beneficiaries. No filing requirement
SENT BY?	Plan administrator, health insurer or plan sponsor
WHEN DUE?	If a health plan makes any material modification in any terms of plan that would affect content of SBC that occurs other than in connection with a renewal or reissuance of coverage, plan or issuer must provide notice of modification not later than 60 days prior to date on which modification will become effective.

Notice of Rescission

ITEM & DESCRIPTION	Notice of Rescission – 26 CFR §54.9815-2712T, 29 CFR §2590.715-2712 & 45 CFR §147.128 Plans must provide advance written notice of retroactive termination of coverage due to fraud or intentional misrepresentation of material facts by participant.
PLANS AFFECTED?	Group health plans and health insurance issuers
SENT TO/ FILED WITH?	Sent to participants and beneficiaries. No filing requirement
SENT BY?	Plan administrator, health insurer or plan sponsor
WHEN DUE?	Written notice must be provided at least 30 days before coverage may be rescinded.

Department of Health & Human Services (HHS) Requirements

Health Insurance Portability and Accountability Act (HIPAA) Notice of Privacy Practices for Protected Health Information (PHI)

ITEM & DESCRIPTION	Health Insurance Portability and Accountability Act (HIPAA) Notice of Privacy Practices for Protected Health Information (PHI) – HHS Reg. §164.520 Notice to participants describing their rights, plan’s legal duties with respect to PHI and plan’s uses and disclosures of PHI
PLANS AFFECTED?	Group health plans
SENT TO/ FILED WITH?	Sent to participants. No filing requirement
SENT BY?	Plan administrator
WHEN DUE?	At enrollment and within 60 days of a material revision to notice. Every three years, plan must notify covered individuals that a Notice of Privacy Practices is available and how to obtain it.

Breach Notification for Unsecured PHI under HITECH Act

ITEM & DESCRIPTION	Breach Notification for Unsecured PHI under HITECH Act⁵— HHS Reg. §164.400 et sequentia Notice to participants with respect to unauthorized acquisition, access, use or disclosure of unsecured PHI. Notice must include description of what happened, description of information involved, steps individuals should take to protect themselves from potential harm resulting from breach, brief description of investigation and mitigation steps, and contact information.
PLANS AFFECTED?	Group health plans as well as other “covered entities” under HIPAA and their business associates
SENT TO/ FILED WITH?	Sent to each affected individual by first-class mail at individual’s last known address. E-mail permitted only if individual specifically authorizes. Filed with HHS and prominent media outlets for breaches involving more than 500 individuals (contemporaneous with participant notice). Filed with HHS annually for breaches involving fewer than 500 individuals
SENT BY?	Plan administrator
WHEN DUE?	Within 60 days of discovery of breach

⁵The HITECH Act, enacted as part of the American Recovery and Reinvestment Act of 2009, imposes notification requirements on covered entities, business associates, vendors of personal health records and related entities in the event of certain security breaches relating to PHI.

Notice of Creditable Coverage

ITEM & DESCRIPTION	Notice of Creditable Coverage — 42 United States Code (USC) 1395w-113(b)(6) & Public Health Service Act (PHSA) Reg. §§423.56 & 423.884 Written notice stating whether a group health plan’s prescription drug coverage is, on average, at least as good as standard prescription drug coverage under Medicare Part D. Model forms are available from the Centers for Medicare & Medicaid Services (CMS).
PLANS AFFECTED?	Group health plans that provide prescription drug coverage to Part D-eligible individuals, except entities that contract with or become a Part D plan
SENT TO/ FILED WITH?	Sent to participants and to beneficiaries eligible for Part D. No filing requirement
SENT BY?	Plan sponsor
WHEN DUE?	Notice must be provided (1) prior to annual Part D open enrollment period (10/15/13–12/7/13); (2) prior to individual’s initial enrollment period for Part D; (3) prior to effective date of coverage for any Part D-eligible individual who joins plan; (4) when plan no longer offers drug coverage or when coverage changes so it is no longer creditable; and (5) upon request by individual. If plan provides notice to all participants annually, CMS will consider #1 and #2 to be met. “Prior to” means within past 12 months.

Creditable Coverage Disclosure Notice to Centers for Medicare & Medicaid Services

ITEM & DESCRIPTION	Creditable Coverage Disclosure Notice to Centers for Medicare & Medicaid Services (CMS) — 42 USC 1395w-113(b)(6) & PHSA Reg. §423.56(e) Written disclosure to CMS stating whether a group health plan's prescription drug coverage is, on average, at least as good as standard prescription drug coverage under Medicare Part D
PLANS AFFECTED?	Group health plans that provide prescription drug coverage to Part D-eligible individuals, except entities that contract with or become a Part D plan. Plans approved for Retiree Drug Subsidy (RDS) are exempt from providing notice with respect to retirees for whom plan is claiming subsidy.
SENT TO/ FILED WITH?	No participant-reporting requirement. Filed with CMS through online form
SENT BY?	Plan sponsor
WHEN DUE?	60 days after beginning of plan year. Also, within 30 days of termination of plan’s prescription drug coverage or after change in creditable status of plan

Application for Retiree Drug Subsidy (RDS) & Attestation of Actuarial Equivalence

ITEM & DESCRIPTION	Application for Retiree Drug Subsidy (RDS) & Attestation of Actuarial Equivalence – 42 USC §1395w-132 & PHSA Reg. §423.884 RDS is available to group health plans that have retiree drug coverage that is actuarially equivalent to Medicare Part D coverage. Subsidy is available for each retiree (or spouse or dependent) who is eligible for but not enrolled in Part D. Application and attestation must be complete by deadline below. List of retirees for whom plan may receive a subsidy must also be submitted in a timely manner to complete application. Additional cost submissions are required to receive subsidy payment along with a final reconciliation due 15 months after end of RDS plan year.
PLANS AFFECTED?	Group health plans that provide retiree drug coverage and are applying for RDS under Medicare Modernization Act of 2003⁶
SENT TO/ FILED WITH?	No participant-reporting requirement. Filed with CMS through online RDS system.
SENT BY?	Plan sponsor
WHEN DUE?	Subsidy application, initial retiree list and attestation must be submitted annually, at least 90 days prior to start of plan year (e.g., for plan years beginning 4/1, new application and new attestation must be completed by 1/1). Attestation must also be provided no later than 90 days before a material change to drug coverage that potentially causes plan to no longer be actuarially equivalent.

⁶ Medicare Modernization Act (MMA) is the abbreviation used by CMS for the Medicare Prescription Drug, Improvement, and Modernization Act of 2003.

Medicare Secondary Payer (MSP) Data Reporting Requirements under Medicare, Medicaid and State Children's Health Insurance Program (CHIP) Extension Act of 2007

ITEM & DESCRIPTION	Medicare Secondary Payer (MSP) Data Reporting Requirements under Medicare, Medicaid and State Children’s Health Insurance Program (CHIP) Extension Act of 2007 — 42 USC §1395y(b)(7) Report information about certain participants and beneficiaries who are also Medicare enrollees for purpose of enforcing MSP rules. Penalty is $1,000 for each day of noncompliance. Effective 10/3/11 for HRA coverage that reflects an annual benefit level of $5,000 or more. See www.cms.gov/MandatoryInsRep/ and http://www.cms.gov/Medicare/Coordination-of-Benefits/MandatoryInsRep/Downloads/HRACoverage.pdf
PLANS AFFECTED?	Group health plans
SENT TO/ FILED WITH?	No participant-reporting requirement. Filed with CMS
SENT BY?	Insurers and third-party administrators (TPAs). For self-insured, self-administered group health plans, the plan administrator or plan fiduciary
WHEN DUE?	All plans should already be registered and reporting.

DEPARTMENT OF LABOR (DOL) REQUIREMENTS

Summary Plan Description (SPD)

ITEM & DESCRIPTION	Summary Plan Description (SPD) — Employee Retirement Income Security Act (ERISA) §§102 & 104(b), DOL Reg. §§2520.102-2,3 & 2520.104b-2 Summary of plan provisions and certain standard language as required by ERISA
PLANS AFFECTED?	All employee benefit plans subject to Title I of ERISA
SENT TO/ FILED WITH?	Sent to participants, retirees and beneficiaries. No filing requirement. See “Plan Documents” below
SENT BY?	Plan administrator
WHEN DUE?	For new plans, 120 days after plan’s effective date; for amended plans, once every five years; for all other plans, once every 10 years. To new participants, within 90 days of becoming a participant; to beneficiaries receiving benefits under pension plan, within 90 days after first receiving benefits

Summary of Material Modifications (SMM)

ITEM & DESCRIPTION	Summary of Material Modifications (SMM) – ERISA §§102 & 104(b)(1) & DOL Reg. §2520.104b-3 Summary of changes in any information required in SPD
PLANS AFFECTED?	All employee benefit plans subject to Title I of ERISA
SENT TO/ FILED WITH?	Sent to participants, retirees and beneficiaries, with certain exceptions for updates. No filing requirement. See “Plan Documents” below
SENT BY?	Plan administrator
WHEN DUE?	Within 210 days after end of plan year in which modification is adopted unless a revised SPD is distributed containing modification. To new participants, within 90 days of becoming a participant; to beneficiaries, within 90 days after first receiving benefits

Summary Annual Report

ITEM & DESCRIPTION	Summary Annual Report – ERISA §104(b)(3) & DOL Reg. §2520.104b-10 Narrative summary of financial information reported on Form 5500 below and statement of right to receive annual report. Model notice language is provided in DOL Reg. §2520.104b-10.
PLANS AFFECTED?	Employee benefit plans subject to Title I of ERISA, except for defined benefit (DB) plans subject to Annual Funding Notice requirement and as exempted in DOL Reg. §2520.104b-10(g)
SENT TO/ FILED WITH?	Sent to participants and beneficiaries. No filing requirement
SENT BY?	Plan administrator
WHEN DUE?	Generally, later of nine months after plan year ends or, where an extension of time for filing Form 5500 has been granted by Internal Revenue Service (IRS), two months after Form 5500 is due

Plan Documents

ITEM & DESCRIPTION	Plan Documents — ERISA §104(b)(2) & (4) & DOL Reg. §2520.104b-1(b)(3) Maintain and provide copies upon request of plan and trust instruments, most recent annual report, SPD, any SMMs, any collective bargaining agreements and all contracts or other instruments under which plan is established or operated
PLANS AFFECTED?	All employee benefit plans subject to Title I of ERISA
SENT TO/ FILED WITH?	Copies sent to participants and beneficiaries upon request. No filing requirement, but must be maintained at main office of plan administrator
SENT BY?	Plan administrator
WHEN DUE?	Plan administrator must make available for inspection at principal office of administrator. Copies must be furnished within 30 days after written request.

Periodic Benefit Statements

ITEM & DESCRIPTION	Periodic Benefit Statements — ERISA §105(a) & (b) Statement informing participants of their accrued benefit at normal retirement age and, if not vested, when vesting will occur. Must describe any permitted disparity or floor-offset provision. For individual account plans, must also note value of each investment. DOL to provide a model. See Field Assistance Bulletins 2006-03 and 2007-03
PLANS AFFECTED?	DB and defined contribution (DC) plans
SENT TO/ FILED WITH?	DC plans with participant-directed investments: Sent to participants and beneficiaries who may direct investments. DC plans without participant-directed investments: Sent to participants and beneficiaries with accounts. DB plans: Sent to participants with vested benefits who are currently employed by employer maintaining plan. No filing requirement
SENT BY?	Plan administrator
WHEN DUE?	DC plans with participant-directed investments: Within 45 days after close of each quarter. DC plans without participant-directed investments: Annually on or before date Form 5500 is filed by plan (but in no event later than date, including extensions, on which Form 5500 is required to be filed by plan) for plan year to which statement relates. DB plans: Every three years or provide annual notice of availability of benefit statement. A statement can be requested once each year. Under current guidance, statements are generally due within 45 days after close of plan year.

Disclosure of Actuarial and Financial Reports

ITEM & DESCRIPTION	Disclosure of Actuarial and Financial Reports – ERISA §101(k) & DOL Reg. §2520.101-6 Copies of periodic actuarial reports (including sensitivity testing), certain financial reports and applications for amortization extension
PLANS AFFECTED?	DB and DC plans
SENT TO/ FILED WITH?	Sent to participants, beneficiaries, participating unions and contributing employers. No filing requirement
SENT BY?	Plan administrator
WHEN DUE?	Within 30 days of written request. Requesting party is entitled to receive only one copy of any report or application during any 12-month period.

Notice of Potential Withdrawal Liability

ITEM & DESCRIPTION	Notice of Potential Withdrawal Liability – ERISA §101(l) Notice provides estimated amount of employer's withdrawal liability and how such estimated liability was determined
PLANS AFFECTED?	DB plans
SENT TO/ FILED WITH?	Sent to contributing employers with an obligation to contribute. No filing requirement
SENT BY?	Trustees
WHEN DUE?	Generally, within 180 days of a written request. Employers are entitled to receive only one notice during any 12-month period.

Multiemployer Plan Summary Report

ITEM & DESCRIPTION	Multiemployer Plan Summary Report – ERISA §104(d) Report provides certain financial information, such as contribution schedules, benefit formulas, number of employers obligated to contribute under a collective bargaining agreement, number of participants on whose behalf no contributions were made for a specified period of time, number of withdrawing employers and withdrawal liability. Most information required to be provided is similar to information required under ERISA §103(f)(2) on Form 5500 Schedule R, Retirement Plan Information.
PLANS AFFECTED?	DB plans
SENT TO/ FILED WITH?	Sent to participating unions and contributing employers. No filing requirement
SENT BY?	Plan administrator
WHEN DUE?	Within 30 days after Form 5500 filing date

Annual Funding Notice

ITEM & DESCRIPTION	Annual Funding Notice – ERISA §101(f) Notice provides basic information about funded status and financial condition of DB pension plan, including plan’s funded percentage, assets and liabilities and a description of benefits guaranteed by Pension Benefit Guaranty Corporation (PBGC). Additional information must be included if plan is in endangered or critical status. A model notice is available from DOL. See Field Assistance Bulletin 2009-01 and DOL Prop. Reg. §2520.101-5
PLANS AFFECTED?	DB plans
SENT TO/ FILED WITH?	Sent to participants, beneficiaries, participating unions and contributing employers. Filed with PBGC
SENT BY?	Plan administrator
WHEN DUE?	Within 120 days after close of plan year; if 100 or fewer participants, at time of annual report

Intranet Posting of Defined Benefit Plan Actuarial Information

ITEM & DESCRIPTION	Intranet Posting of Defined Benefit (DB) Plan Actuarial Information – ERISA §104(b)(5) If a multiemployer DB plan sponsor (or plan administrator on behalf of plan sponsor) maintains an intranet site (not public) for communicating with employees or participants, trustees (or plan administrator) must post “identification and basic plan information and actuarial information” as filed in plan’s Form 5500 on that site.
PLANS AFFECTED?	Apparently only DB plans, but no guidance has been issued
SENT TO/ FILED WITH?	Notice of posting not currently required. No filing requirement
SENT BY?	Sponsor or plan administrator on behalf of sponsor
WHEN DUE?	Unknown (guidance not yet issued). DOL must post full Form 5500 on DOL website within 90 days of Form 5500 filing date.

Notice of Availability of Investment Advice

ITEM & DESCRIPTION	Notice of Availability of Investment Advice — ERISA §§408(b)(14) & 408(g)(1) & DOL Reg. §2550.408g-1 Required notice to participants and beneficiaries in DC plans with participant-directed investments regarding availability of any investment advice services. Absent notice and compliance with other requirements, any transaction involving provision of investment advice may be a prohibited transaction. Model notice language is provided as appendix to regulations.
PLANS AFFECTED?	DC plans with participant-directed investments if plan sponsor wants to provide investment advice
SENT TO/ FILED WITH?	Sent to participants and beneficiaries. No filing requirement
SENT BY?	Fiduciary adviser
WHEN DUE?	Before initial provision of information and annually thereafter with updates more often (if necessary)

Blackout Period Notification

ITEM & DESCRIPTION	Blackout Period Notification – ERISA §101(i) & DOL Reg. §2520.101-3 Advance notice of a period of more than three consecutive business days during which normal rights to direct investment of assets in their accounts or obtain plan loans or distributions are restricted
PLANS AFFECTED?	DC plans with participant-directed investments
SENT TO/ FILED WITH?	Sent to participants and to beneficiaries affected by blackout period. No filing requirement
SENT BY?	Plan administrator
WHEN DUE?	At least 30 days, but not more than 60 days, before beginning of a blackout period. Notice period can be shorter if a plan fiduciary determines that, due to events beyond plan administrator’s control (e.g., a system outage), 30-day notice is not possible.

Disclosure of Plan Fees and Expenses

ITEM & DESCRIPTION	Disclosure of Plan Fees and Expenses – ERISA §404(a) & DOL Reg. §2550.404a-5 Required annual disclosure of specified plan information and specified investment-related information, quarterly statements of fees deducted from individual accounts and, upon request, disclosure of certain specified investment-related information. Required annual investment information must be in form of a chart as specified in regulations. A model disclosure chart is available as an appendix to regulations.
PLANS AFFECTED?	DC plans with participant-directed investments
SENT TO/ FILED WITH?	Sent to participants, including employees who are eligible to participate but who have not actually enrolled, and to plan beneficiaries. No filing requirement
SENT BY?	Plan administrator
WHEN DUE?	Generally, required annual information must be provided on or before date participant or beneficiary can first direct investments and annually thereafter. Initial annual disclosure of plan and investment-related information (including associated fees and expenses) for calendar-year plans had to be furnished by 8/30/12 (60 days after later of 7/1/12 or first day of first plan year beginning after 11/1/11). First quarterly statement had to be furnished no later than 45 days after end of quarter during which initial disclosures were first required (11/14/12 for calendar-year plans).

Section 404(c) Disclosures

ITEM & DESCRIPTION	Section 404(c) Disclosures — ERISA §404(a) & (c) & DOL Reg. §§2550.404a-5 & c-1 ERISA §404(c) regulations require notice to participants if a plan wants to limit its fiduciary liability for participant and beneficiary investment decisions. New participant and fee regulations under §2550.404a-5 require all plans with participant-directed investments to provide information that previously only §404(c) plans had to provide (see prior item, “Disclosure of Plan Fees and Expenses”). As a result, a §404(c) plan must make expanded §2550.404a-5 disclosures. In addition, a §404(c) plan, as before, must provide a participant with an explanation that plan is intended to be a §404(c) plan and thus fiduciaries may be relieved of liability for losses resulting from participant’s investment instructions.
PLANS AFFECTED?	DC plans with participant-directed investments that want protection under §404(c)
SENT TO/ FILED WITH?	Sent to participants and beneficiaries. No filing requirement
SENT BY?	Plan administrator
WHEN DUE?	§2550.404a-5 disclosures are required as provided in “Disclosure of Plan Fees and Expenses,” above. Notice of intent to be a §404(c) plan must be provided before participant’s self-direction.

Summary of Material Reduction in Covered Services or Benefits

ITEM & DESCRIPTION	Summary of Material Reduction in Covered Services or Benefits – ERISA §104(b) & DOL Reg. §2520.104b-3(d) Summary description of modification or change that would be considered by average plan participant to be an important reduction in covered services or benefits
PLANS AFFECTED?	Group health plans
SENT TO/ FILED WITH?	Sent to participants. No filing requirement
SENT BY?	Plan administrator
WHEN DUE?	Not later than 60 days after adoption of modification or change, or at regular intervals of not more than 90 days

Women's Health and Cancer Rights Act (WHCRA) Notices

ITEM & DESCRIPTION	Women’s Health and Cancer Rights Act (WHCRA) Notices – ERISA §713 Description of benefits under WHCRA and any deductibles and coinsurance limits applicable to such benefits
PLANS AFFECTED?	Group health plans that provide for mastectomy benefits
SENT TO/ FILED WITH?	Sent to participants and beneficiaries. No filing requirement
SENT BY?	Plan administrator
WHEN DUE?	Upon enrollment in plan and annually thereafter. DOL has published sample language for both enrollment notice and annual notice.

Children's Health Insurance Program Reauthorization Act of 2009 (CHIPRA) Disclosure of Plan Benefits

ITEM & DESCRIPTION	Children’s Health Insurance Program Reauthorization Act of 2009 (CHIPRA) Disclosure of Plan Benefits — ERISA §701(f)(3)(B)(ii) Required disclosure, upon request, of information about plan benefits to state Medicaid or CHIP to allow states to evaluate an employment-based plan to determine whether premium reimbursement is a cost-effective way to provide medical or child health assistance to an individual
PLANS AFFECTED?	Group health plans and health insurers
SENT TO/ FILED WITH?	No participant-reporting requirement. Filed with requesting state
SENT BY?	Plan administrator
WHEN DUE?	If requested by state Medicaid or CHIP program, provide within 30 days of date that request was sent to plan.

CHIPRA Notice to Employees

ITEM & DESCRIPTION	CHIPRA Notice to Employees — ERISA §701(f)(3)(B)(i) Employers that maintain a group health plan in a state that provides premium assistance under Medicaid or CHIP must notify all employees of potential opportunities for premium assistance in state in which employee resides. A model notice is available from DOL.
PLANS AFFECTED?	Group health plans and health insurers
SENT TO/ FILED WITH?	Sent to participants and beneficiaries. No filing requirement
SENT BY?	Employer
WHEN DUE?	Annually, by first day of plan year

Form M-1

ITEM & DESCRIPTION	Form M-1 – ERISA §101(g) & DOL Reg. §2520.101-2 Annual report describing compliance with federal health legislation, including HIPAA, WHCRA, Mental Health Parity Act and Newborns’ and Mothers’ Health Protection Act
PLANS AFFECTED?	Multiple Employer Welfare Arrangements (MEWAs), certain multiemployer group health plans (only for first three years after plan is established, or after certain mergers and increases in membership of over 50%)
SENT TO/ FILED WITH?	No participant-reporting requirement. Filed with Employee Benefits Security Administration (EBSA)
SENT BY?	MEWA administrator or plan sponsor
WHEN DUE?	3/1 of each year for previous calendar year. For newly established MEWAs or multiemployer group health plans and other non-pension benefits, within 90 days of date coverage begins, unless it is established (origination date) between 10/1 and 12/31. In that case, 3/1 date applies.

INTERNAL REVENUE SERVICE (IRS) REQUIREMENTS

Form 1099 MISC (Report of Miscellaneous Income)

ITEM & DESCRIPTION	Form 1099 MISC (Report of Miscellaneous Income) – Internal Revenue Code (IRC) §6041 Use if plan makes direct payments of $600 or more for services, rent, medical providers, death benefit payments from DC plans. See www.irs.gov/pub/irs-drop/n-10-51.pdf
PLANS AFFECTED?	Retirement and group health plans and other non-pension benefit plans
SENT TO/ FILED WITH?	Sent to service provider or other recipient of payment. Filed with IRS (magnetic media required for 250 or more forms)
SENT BY?	Payer
WHEN DUE?	Send to recipients before 2/1 and to IRS before 3/1 of calendar year following distribution (4/1 if filing electronically). File with Form 1096 (if paper filing).

Notice and Reminder of Election Regarding Withholding from Annuity and Pension Plan Payments

ITEM & DESCRIPTION	Notice and Reminder of Election Regarding Withholding from Annuity and Pension Plan Payments — IRC §3405(e)(10) & Treas. Reg. §31.3405-1T, Part D Notice regarding a recipient’s right to elect out of income tax withholding from periodic payments. Absent an election out of withholding, withholding is required. Model notice and election forms provided in Treas. Reg. §31.3405-1T, Part D, Q&A 21-22. (Different withholding requirements apply for non-periodic payments, eligible rollover amounts and to individuals living abroad.)
PLANS AFFECTED?	DB and DC plans
SENT TO/ FILED WITH?	Sent to participants and to beneficiaries applying for periodic distributions. No filing requirement; amount withheld is remitted to IRS.
SENT BY?	Payer
WHEN DUE?	Notice is optional within six months before first payment and is required with first payment (even if provided earlier). Reminder of election is required, thereafter, once each calendar year.

Form 1099R

ITEM & DESCRIPTION	Form 1099R Report of single-sum total distribution as well as periodic annuities, pension payments, other non-total distributions, distribution of excess deferrals or excess contributions from certain plans (e.g., §401(k) plans)
PLANS AFFECTED?	DB and DC plans
SENT TO/ FILED WITH?	Sent to participants and to retirees and beneficiaries receiving benefits. Filed with IRS (magnetic media required for 250 or more forms)
SENT BY?	Payer
WHEN DUE?	Send to participants before 2/1 and to IRS before 3/1 of calendar year following distribution (4/1 if filing electronically). File with Form 1096 (if paper filing).

Explanation of Rollover and Certain Tax Options

ITEM & DESCRIPTION	Explanation of Rollover and Certain Tax Options – IRC §402(f) & Treas. Reg. §1.402(f)-1 Notice to recipient of a distribution eligible for rollover to an eligible retirement plan (i.e., an IRA, §403(b), governmental §457(b) or §401(a) qualified plan) explaining rules for rollovers and mandatory withholding on amounts not rolled over. A model notice is available from IRS.
PLANS AFFECTED?	DB and DC plans
SENT TO/ FILED WITH?	Sent to participants and to beneficiaries who will receive or can elect to receive eligible rollover distributions. No filing requirement
SENT BY?	Plan administrator
WHEN DUE?	Not less than 30 or more than 180 days prior to initial payment starting date

Form 8955-SSA (Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits)

ITEM & DESCRIPTION	Form 8955-SSA (Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits) – IRC §6057 Form 8955-SSA replaced Form 5500 Schedule SSA and is filed with IRS, not DOL. See www.irs.gov/pub/irs-drop/a-11-21.pdf
PLANS AFFECTED?	DB and DC plans
SENT TO/ FILED WITH?	See “Notice to Separated Participants with Deferred Vested Benefits” below for related notice to participants. Filed with IRS
SENT BY?	Plan administrator
WHEN DUE?	Due date for Form 8955-SSA is last day of seventh month following close of plan year. Extensions may be requested. See “Form 5558 (Application for Extension of Time") below.

Notice of Intent to Use Safe-Harbor Formula

ITEM & DESCRIPTION	Notice of Intent to Use Safe-Harbor Formula – IRC §401(k)(12) & Treas. Reg. §1.401(k)-3(d) Notice to participants describing their rights and obligations under a §401(k) plan, including a description of safe-harbor matching or safe-harbor nonelective employer contribution formula, how and when to make deferral elections and other required information
PLANS AFFECTED?	§401(k) plans
SENT TO/ FILED WITH?	Sent to participants and all employees eligible to participate in plan. No filing requirement
SENT BY?	Plan administrator
WHEN DUE?	Initial notice for new plan or newly eligible employees: Not more than 90 days before and no later than eligibility date. Annual notice: Not less than 30 days or more than 90 days before beginning of plan year.

Form W-2 (Wage and Tax Statement)

ITEM & DESCRIPTION	Form W-2 (Wage and Tax Statement) — IRC §3401, ACA §9002 & IRC §6051(a)(14) For reporting wages, sick pay, group legal services contributions or benefits, supplemental unemployment benefits, premiums for group-term life insurance above $50,000, employer contributions to medical savings accounts, payments under adoption assistance plans and other taxable benefits. ACA requires employers to report cost of coverage under an employer-sponsored group health plan on each employee’s Form W-2, beginning with Form W-2 distributed in January 2013 reflecting coverage provided during 2012. Cost of coverage includes medical and prescription drug coverage and health flexible spending account (FSA) value for plan year in excess of employee’s cafeteria plan salary reduction, but dental, vision and HRA contributions are not required to be reported. Amounts contributed to a multiemployer plan would also not be reported.
PLANS AFFECTED?	Group health plans, other non-pension benefit plans and employers
SENT TO/ FILED WITH?	Sent to participants on written request. Filed with Social Security Administration (SSA) (magnetic media required for 250 or more forms)
SENT BY?	Employer
WHEN DUE?	Send to participants before 2/1 and to SSA before 3/1 of calendar year following distribution. File with Form W-3.

Form 990 & Form 990EZ (Annual Return of Organization Exempt from Income Tax)

ITEM & DESCRIPTION	Form 990 & Form 990EZ (Annual Return of Organization Exempt from Income Tax) – IRC §501(c) Use Form 990EZ if annual gross receipts were less than $100,000 and total year-end assets were less than $250,000.
PLANS AFFECTED?	Group health plans and other non-pension benefit plans
SENT TO/ FILED WITH?	Sent to participants on written request. Filed with IRS
SENT BY?	Plan administrator
WHEN DUE?	Within 4½ months after end of plan year. Use Form 8868 to request 90-day extensions.

Form 8928 (Return of Certain Excise Taxes Under Chapter 43 of IRC)

ITEM & DESCRIPTION	Form 8928 (Return of Certain Excise Taxes Under Chapter 43 of IRC) – IRC §§4980B & 4980D Group health plans may be subject to excise taxes for failure to comply with certain requirements related to administration of health benefits, including the Consolidated Omnibus Budget Reconciliation Act (COBRA) and HIPAA portability and nondiscrimination. ACA mandates also are subject to applicable excise taxes. Group health plans must self-report compliance failures on Form 8928 and pay related excise taxes.
PLANS AFFECTED?	Group health plans
SENT TO/ FILED WITH?	No participant-reporting requirement. Filed with IRS
SENT BY?	Plan administrator
WHEN DUE?	Must be filed on or before last day of seventh month following end of plan year (e.g., 7/31/13 for the 2012 plan year of a calendar-year plan). An automatic six-month extension is available by filing Form 7004 (which must be filed on or before regular filing date for Form 8928).

JOINT DOL/IRS REQUIREMENTS

Form 5500 Series (Annual Return/Report of Employee Benefit Plan) and Schedules

ITEM & DESCRIPTION	Form 5500 Series (Annual Return/Report of Employee Benefit Plan) and Schedules⁷– ERISA §§103-104, DOL Reg. §2520.103, PBGC Reg. §4065 & IRC §6058 Annual report filed by employee benefit plans subject to ERISA and IRC for purposes of providing plan information to DOL, IRS and PBGC
PLANS AFFECTED?	All employee benefit plans (exceptions for certain apprenticeship plans and certain dependent care assistance plans)
SENT TO/ FILED WITH?	Sent to participants and beneficiaries on written request. Filed with EBSA. Filing requirements vary with type and size of plan. Electronic filing is required.
SENT BY?	Plan administrator
WHEN DUE?	Within seven months after end of plan year unless extension is received by filing Form 5558 before due date. See “Form 5558 (Application for Extension of Time)” below. There are various IRS and DOL penalties for failure to file on time.

⁷ Schedules can include: Schedule A – Insurance Information; Schedule C – Service Provider Information; Schedule D – Direct Filing Entities (DFEs)/Participating Plan Information (filed by plans that participate or invest in a DFE); Schedule G – Financial Transaction Schedules (filed by plans that answer “yes” to lines 4b, 4c and/or 4d of Schedule H); Schedule H – Financial Information (filed by large plans); Schedule I – Financial Information (filed by small plans – fewer than 100 participants); Schedule MB – Multiemployer Actuarial Information (filed by multiemployer DB plans and single-employer and multiemployer money purchase pension plans amortizing funding waivers); and Schedule R – Retirement Plan Information (filed by DB plans and, with certain exceptions, DC plans).

Form 5558 (Application for Extension of Time)

ITEM & DESCRIPTION	Form 5558 (Application for Extension of Time) To request extension of time in which to file Form 5500 or Form 8955-SSA or both (maximum 2½ months)
PLANS AFFECTED?	All employee benefit plans
SENT TO/ FILED WITH?	Filed with IRS
SENT BY?	Plan administrator
WHEN DUE?	On or before normal due date for filing Form 5500 or Form 8955-SSA. Filing required, but approval is automatic.

Notice to Separated Participants with Deferred Vested Benefits

ITEM & DESCRIPTION	Notice to Separated Participants with Deferred Vested Benefits — IRC §6057(e), ERISA §105(c) & Treas. Reg. §301.6057-1(e) Notice to each separated participant providing information about participant’s deferred vested benefit as filed on Form 8955-SSA. IRS guidance in form of answers to frequently asked questions (FAQs) permits notice requirement to be satisfied by information timely provided in other documents. See "Retirement Plan FAQs Regarding Form 8955-SSA"
PLANS AFFECTED?	DB and DC plans
SENT TO/ FILED WITH?	Sent to separated participants with deferred vested benefits listed on Form 8955-SSA with respect to a plan year. No filing requirement
SENT BY?	Plan administrator
WHEN DUE?	No later than date on which related Form 8955-SSA is required to be filed (including extensions). See "Form 8955-SSA" above

Notice of Right to Defer Distribution and Consequences of Failure to Defer Distribution

ITEM & DESCRIPTION	Notice of Right to Defer Distribution and Consequences of Failure to Defer Distribution — ERISA §205(g), IRC §411(a)(11), Notice 2007-7 & Treas. Prop. Reg. §1.411(a)-11 Notice explaining right to defer distribution and consequences of failing to defer distribution, including, for DB plans, a description of how much larger benefits will be if commencement of distributions is deferred or, for DC plans, a description of available investment options (including fees) and portion of SPD that contains special rules that might materially affect a participant’s decision. See http://www.irs.gov/pub/irs-drop/n-07-07.pdf and http://edocket.access.gpo.gov/2008/E8-23918.htm
PLANS AFFECTED?	DB and DC plans
SENT TO/ FILED WITH?	Sent to participants. No filing requirement
SENT BY?	Plan administrator
WHEN DUE?	Not less than 30 nor more than 180 days before annuity starting date, unless right to 30-day notice is waived, in which case due date cannot be less than seven days before distribution date, provided certain requirements are met. Reasonable compliance standard until final regulations are issued

Notice of Reduction in Future Accruals

ITEM & DESCRIPTION	Notice of Reduction in Future Accruals – ERISA §204(h), IRC §4980F & Treas. Reg. §54.4980F-1 Notice of amendment significantly reducing rate of future accruals, including reductions in early retirement benefits or retirement-type subsidies
PLANS AFFECTED?	DB plans and DC plans subject to funding rules
SENT TO/ FILED WITH?	Sent to participants, alternate payees expected to be affected, unions representing affected participants and contributing employers. No filing requirement
SENT BY?	Plan administrator
WHEN DUE?	Generally, 15 days before effective date of amendment

Explanation of Qualified Joint and Survivor Annuity (QJSA) & Qualified Optional Survivor Annuity (QOSA)

ITEM & DESCRIPTION	Explanation of Qualified Joint and Survivor Annuity (QJSA) & Qualified Optional Survivor Annuity (QOSA) – ERISA §205(c), IRC §417(a)(3) & Treas. Reg. §§1.401(a)-11, 1.401(a)-20, 1.417(a)(3)-1 & 1.417(e)-1 Notice explaining terms and conditions of QJSA and QOSA, right to waive, right to revoke waiver, spousal consent requirement, consequences of failing to defer commencement of benefits and explanation and relative value of other optional benefit forms
PLANS AFFECTED?	DB plans, DC plans subject to funding rules and certain other DC plans
SENT TO/ FILED WITH?	Sent to participants. No filing requirement
SENT BY?	Plan administrator
WHEN DUE?	Not less than 30 nor more than 180 days before annuity starting date, unless right to 30-day notice is waived, in which case due date cannot be less than seven days before distribution date, provided certain requirements are met

Explanation of Qualified Preretirement Survivor Annuity (QPSA)

ITEM & DESCRIPTION	Explanation of Qualified Preretirement Survivor Annuity (QPSA) – ERISA §205(c), IRC §417(a)(3) & Treas. Reg. §§1.401(a)-11, 1.401(a)-20, 1.417(a)(3)-1 & 1.417(e)-1 Notice explaining terms and conditions of QPSA, right to waive, right to revoke waiver, spousal consent requirement
PLANS AFFECTED?	DB plans, DC plans subject to funding rules and certain other DC plans
SENT TO/ FILED WITH?	Sent to vested participants and nonvested participants who are active employees. No filing requirement
SENT BY?	Plan administrator
WHEN DUE?	Generally, during period from beginning of plan year in which employee turns age 32 to end of plan year in which employee turns age 34. Special rules apply for participants who commence participation after 34 or separate from service before 35. A plan that fully subsidizes QPSA and does not allow a participant to waive it or to select a nonspouse beneficiary need not provide this notice.

Funding-Status Certification

ITEM & DESCRIPTION	Funding-Status Certification – ERISA §305(b)(3)(A) & IRC §432(b)(3)(A) Certification by actuary of DB plan’s funded status and whether plan is making scheduled progress under previously adopted funding improvement or rehabilitation plan
PLANS AFFECTED?	DB plans
SENT TO/ FILED WITH?	Filed with IRS and trustees. See “Notice of Endangered or Critical Status” below for related notice to participants, beneficiaries, participating unions and contributing employers
SENT BY?	Actuary
WHEN DUE?	Within 90 days after start of plan year

Notice of Endangered or Critical Status

ITEM & DESCRIPTION	Notice of Endangered or Critical Status – ERISA §305(b)(3)(D) & IRC §432(b)(3)(D) Notice of plan’s funded status as endangered or critical. If a plan is in critical status, notice must explain that adjustable benefits, as defined in ERISA §305(e)(8)(A)(iv), may be reduced.
PLANS AFFECTED?	DB plans in endangered or critical status
SENT TO/ FILED WITH?	Sent to participants, beneficiaries, participating unions and contributing employers. Filed with PBGC and DOL
SENT BY?	Trustees
WHEN DUE?	Within 30 days after certification of endangered or critical status

Notice to Bargaining Parties for Endangered or Critical Plans

ITEM & DESCRIPTION	Notice to Bargaining Parties for Endangered or Critical Plans – ERISA §305(c)(1)(B) & IRC §432(c)(1)(B) for endangered plans; ERISA §305(e)(1)(B) & IRC §432(e)(1)(B) for critical plans Notice provides bargaining parties with schedules showing revisions to benefit structures and/or contribution increases needed to reach funding benchmarks.
PLANS AFFECTED?	DB plans in endangered or critical status
SENT TO/ FILED WITH?	Sent to participating unions and contributing employers. No filing requirement
SENT BY?	Trustees
WHEN DUE?	Within 30 days after adoption of funding improvement plan by endangered plans or adoption of rehabilitation plan by critical plans

Notice to Participants and Beneficiaries of Reductions under Rehabilitation Plan

ITEM & DESCRIPTION	Notice to Participants and Beneficiaries of Reductions under Rehabilitation Plan – ERISA §305(e)(8)(C) & IRC §432(e)(8)(C) Notice of any reduction to adjustable benefits. IRS to issue model notice
PLANS AFFECTED?	DB plans in critical status that adopt reductions in adjustable benefits
SENT TO/ FILED WITH?	Sent to participants, beneficiaries, participating unions and contributing employers and unions. No filing requirement
SENT BY?	Trustees
WHEN DUE?	At least 30 days before effective date of reductions

Suspension of Benefits Notice

ITEM & DESCRIPTION	Suspension of Benefits Notice – IRC §411(a)(3)(B), ERISA §203(a)(3) & DOL Reg. §2530.203-3 Notice of suspension of benefits during certain periods of employment or reemployment after date on which retirement benefit payments commenced or would have commenced
PLANS AFFECTED?	DB plans that contain suspension-of-benefits provisions
SENT TO/ FILED WITH?	Sent to participants, actives over normal retirement age and working retirees. No filing requirement
SENT BY?	Plan administrator
WHEN DUE?	During first month in which benefit is suspended. Information also required in SPD

Notice of Qualified Automatic Contribution Arrangement (QACA) & Eligible Automatic Contribution Arrangement (EACA)

ITEM & DESCRIPTION	Notice of Qualified Automatic Contribution Arrangement (QACA) & Eligible Automatic Contribution Arrangement (EACA) — IRC §§401(k)(13)(E) & 414(w)(4), ERISA §404(c)(5), Treas. Reg. §1.401(k)-3(k)(4) & DOL Reg. §2550.404c-5(d) Notice describes rights and obligations under §401(k) plan with automatic enrollment arrangement, including right to elect not to have salary deferrals made on employee’s behalf (right to elect a different deferral percentage) and how contributions will be invested in absence of an investment election. A model notice is available from IRS.
PLANS AFFECTED?	§401(k) plans using automatic enrollment
SENT TO/ FILED WITH?	Sent to participants and to each employee eligible to participate for year. No filing requirement
SENT BY?	Plan administrator
WHEN DUE?	Within a reasonable period before each plan year (or eligibility for enrollment for new hires). A period of at least 30 days but not more than 90 days before beginning of plan year is deemed to be reasonable. Employees hired mid-year must be given notice a reasonable time prior to first payroll deduction.

Notice of Qualified Default Investment Alternative (QDIA)

ITEM & DESCRIPTION	Notice of Qualified Default Investment Alternative (QDIA) – IRC §414(w), ERISA §404(c)(5) & DOL Reg. §2550.404c-5(d) Notice describes right to direct investments, how accounts will be invested in absence of participant direction and opportunity to invest outside QDIA in a broad range of investment alternatives. Notice may be combined with QACA, EACA or other ERISA §404(c) notices. (See “Section 404(c) Disclosures” above.) A model notice is available from IRS.
PLANS AFFECTED?	DC plans with participant-directed investments
SENT TO/ FILED WITH?	Sent to participants and beneficiaries. No filing requirement
SENT BY?	Plan administrator
WHEN DUE?	Initial notice at least 30 days before date of plan eligibility or first investment in QDIA. May be as late as date of plan eligibility if plan is EACA (participant may make a permissible withdrawal within 90 days without penalty). Thereafter, annual notice, at least 30 days before start of next plan year

Notice of Continuation of Health Coverage under Consolidated Omnibus Budget Reconciliation Act (COBRA)

ITEM & DESCRIPTION	Notice of Continuation of Health Coverage under Consolidated Omnibus Budget Reconciliation Act (COBRA) – ERISA §606, IRC §4980B(f)(6) & DOL Reg. §2590.606-1,4 Notice to participants and spouses upon initial enrollment of their right to continue self-paid health coverage and notice to qualified beneficiaries after a qualifying event. Also, notice to COBRA participants of change in premium, when applicable
PLANS AFFECTED?	Group health plans
SENT TO/ FILED WITH?	Sent to affected participants and other qualified beneficiaries. No filing requirement
SENT BY?	Plan administrator
WHEN DUE?	General Notice (or Initial Notice) — generally, within 90 days of when coverage begins (participants and spouses only); Election Notice (or Notice of Qualifying Event) to specific qualified beneficiary — within 14 days after plan administrator is notified of a qualifying event in relation to that qualified beneficiary or other time frame provided under terms of plan; Premium Change Notice — prior to its effective date

Notice of Unavailability of Continuation Coverage under COBRA

ITEM & DESCRIPTION	Notice of Unavailability of Continuation Coverage under COBRA – DOL Reg. §2590.606-4(c) Notice to qualified beneficiaries that have sent a qualifying event notice to plan administrator of reasons why they are not entitled to COBRA coverage
PLANS AFFECTED?	Group health plans
SENT TO/ FILED WITH?	Sent to affected qualified beneficiaries. No filing requirement
SENT BY?	Plan administrator
WHEN DUE?	Within same time frame that plan administrator would have had to provide election notice had person been eligible for COBRA (generally, 14 days after receipt of notice of qualifying event)

Notice of Termination of Continuation Coverage

ITEM & DESCRIPTION	Notice of Termination of Continuation Coverage – DOL Reg. §2590.606-4(d) Notice to qualified beneficiaries that their COBRA coverage is terminating early (i.e., before end of maximum coverage period)
PLANS AFFECTED?	Group health plans
SENT TO/ FILED WITH?	Sent to affected qualified beneficiaries. No filing requirement
SENT BY?	Plan administrator
WHEN DUE?	As soon as practicable following administrator’s determination that continuation coverage shall terminate early. May be combined with a HIPAA certificate of creditable coverage

Notice of Insufficient Payment of COBRA Premium

ITEM & DESCRIPTION	Notice of Insufficient Payment of COBRA Premium – Treas. Reg. §54.4980B-8, Q&A5(d) Notice to qualified beneficiary that payment for COBRA continuation coverage was less (but not “significantly less”) than correct amount
PLANS AFFECTED?	Group health plans
SENT TO/ FILED WITH?	Sent to participants and affected qualified beneficiaries. No filing requirement
SENT BY?	Plan administrator
WHEN DUE?	Plan must provide reasonable period to cure deficiency before terminating COBRA. A 30-day grace period will be considered reasonable.

HIPAA Certificate of Creditable Coverage

ITEM & DESCRIPTION	HIPAA Certificate of Creditable Coverage – ERISA §701 & IRC §9801 Notice to former participants and covered dependents detailing length of time during which they were covered under plan. A model certificate is available from DOL.
PLANS AFFECTED?	Group health plans
SENT TO/ FILED WITH?	Sent to participants, former participants and covered dependents. No filing requirement
SENT BY?	Plan administrator or health insurer
WHEN DUE?	Upon loss of health coverage and no later than deadline for giving COBRA election notice. When COBRA ends, within a reasonable time after plan learns that COBRA has ceased. Certificate must be given upon request if request is made within 24 months after coverage ends.

Notice of Special Enrollment Rights

ITEM & DESCRIPTION	Notice of Special Enrollment Rights – ERISA §701 & IRC §9801 Notice to participants of HIPAA special enrollment rights upon acquiring a new dependent or loss of other coverage. Model language is available from DOL.
PLANS AFFECTED?	Group health plans
SENT TO/ FILED WITH?	Sent to participants. No filing requirement
SENT BY?	Plan administrator or health insurer
WHEN DUE?	On or before participant is offered opportunity to enroll in group health plan

General Notice of Preexisting Condition Exclusion

ITEM & DESCRIPTION	General Notice of Preexisting Condition Exclusion – ERISA §701, IRC §9801 & DOL Reg. §2590.701-3(c) Written notice of existence and terms of any preexisting condition exclusion and of rights of individuals to demonstrate creditable coverage, including rights of individuals to request a certificate of creditable coverage from a prior health plan or health insurer. Also a statement that current plan will assist in obtaining a certificate from any prior plan or insurer, if necessary
PLANS AFFECTED?	Group health plans
SENT TO/ FILED WITH?	Sent to participants and to covered dependents where plan contains a preexisting condition exclusion. No filing requirement
SENT BY?	Plan administrator or health insurer
WHEN DUE?	With enrollment materials or, if no enrollment materials are distributed, by earliest date following request for enrollment

Individual Notice of Period of Preexisting Condition Exclusion

ITEM & DESCRIPTION	Individual Notice of Period of Preexisting Condition Exclusion – ERISA §701, IRC §9801 & DOL Reg. §2590.701-3(e) Written notice of determination regarding length of preexisting condition exclusion period that applies to an individual, including basis of determination, an explanation of opportunity to present additional evidence of creditable coverage and remaining preexisting condition exclusion period that will apply to individual
PLANS AFFECTED?	Group health plans
SENT TO/ FILED WITH?	Sent to participants and to covered dependents upon whom a preexisting condition exclusion is imposed. No filing requirement
SENT BY?	Plan administrator
WHEN DUE?	Within reasonable time following determination that a preexisting condition exclusion will be imposed

Notice of Coverage Relating to Hospital Length of Stay in Connection with Childbirth

ITEM & DESCRIPTION	Notice of Coverage Relating to Hospital Length of Stay in Connection with Childbirth – ERISA §711(d) & DOL Reg. §2520.102-3(u) Notice to participants in SPD that describes any requirements under both federal and state law regarding minimum length of a hospital stay in connection with childbirth
PLANS AFFECTED?	Group health plans that provide maternity or newborn coverage
SENT TO/ FILED WITH?	Sent to participants. No filing requirement
SENT BY?	Plan administrator or health insurer
WHEN DUE?	Within SPD time frame

Michelle's Law

ITEM & DESCRIPTION	Michelle's Law – ERISA §714 & IRC §9813 Requires extended coverage for post-secondary education students on medical leave
PLANS AFFECTED?	Group health plans that determine eligibility for coverage based on student status. After ACA, generally applicable only to plans that cover students 26 years of age or older on the basis of student status.
SENT TO/ FILED WITH?	Sent to participants. Any notice regarding student status certification must describe rights to continued coverage during a medically necessary leave of absence. No filing requirement
SENT BY?	Plan administrator or health insurer
WHEN DUE?	Effective for plan years beginning on or after 10/9/09 and to medical leaves beginning during that year, whenever notice of student status certification is provided. Only applicable to plans that use student status to determine eligibility

PENSION BENEFIT GUARANTY CORPORATION (PBGC) REQUIREMENTS

PBGC Estimated Flat-Rate Premium Payment Filing

ITEM & DESCRIPTION	PBGC Estimated Flat-Rate Premium Payment Filing – ERISA §§4006 & 4007 & PBGC Reg. §§4006 & 4007 Form used to file estimated flat-rate PBGC premiums
PLANS AFFECTED?	DB plans with 500 or more participants on preceding year’s comprehensive premium filing (CPF)
SENT TO/ FILED WITH?	No participant-reporting requirement. Filed with PBGC. Electronic filing is mandatory absent a special exemption.
SENT BY?	Plan administrator
WHEN DUE?	End of second month of plan year. If all information needed to file CPF for year is known by this deadline, CPF should be filed instead.

Comprehensive Premium Filing

ITEM & DESCRIPTION	Comprehensive Premium Filing — ERISA §§4006 & 4007 & PBGC Reg. §§4006 & 4007 To reconcile estimated flat-rate premium payment filing
PLANS AFFECTED?	DB plans
SENT TO/ FILED WITH?	No participant-reporting requirement. Filed with PBGC. Electronic filing is mandatory absent a special exemption.
SENT BY?	Plan administrator
WHEN DUE?	Generally 9½ months after close of plan year. Different deadlines apply to small plans (fewer than 100 participants) and to new plans (for first and second year).

¹ The ACA is the abbreviated name for the health care reform law, the Patient Protection and Affordable Care Act (PPACA), Public Law No. 111-48, as modified by the subsequently enacted Health Care and Education Reconciliation Act (HCERA), Public Law No. 111-52.

This Reporting & Disclosure Calendar for Multiemployer Plans, which was posted in December 2012, is intended to indicate general reporting and disclosure requirements applicable to pension and welfare benefit plans on an annual basis. It does not cover all special requirements that may apply in a particular year due to an extraordinary event (e.g., plan termination) or that may apply only to a particular class of participants (e.g., highly compensated employees or nonresident aliens). As with all matters involving legal interpretation, trustees should rely on their attorneys for legal advice on questions of specific application to their plans.

2013 Reporting & Disclosure Calendar for Multiemployer Plans

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