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Reporting and Disclosure Calendar for Staff Plans

2012 Reporting & Disclosure Calendar for Staff Plans

The Segal Company's 2012 Reporting & Disclosure Calendar for Staff Plans summarizes compliance requirements for qualified, single employer benefit 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 2012 Reporting & Disclosure Calendar for Staff Plans is also available on this website.

A paper version of the 2012 Reporting & Disclosure Calendar for Staff 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.

To receive future interactive versions of Segal's annual Reporting & Disclosure Calendar for Staff Plans, select Reporting & Disclosure Calendar for Staff Plans in My Publications (you will need to register on our site if you have not already).

Requirements Introduced by the Affordable Care Act (ACA)¹

Disclosure of "Grandfather" Status

ITEM & DESCRIPTION	Disclosure of "Grandfather" Status² 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 to 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)

³ ERRP 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).
PLANS AFFECTED?	Group health plans that receive a waiver or extension
SENT TO/ FILED WITH?	Sent to participants. No filing requirement
SENT BY?	Plan sponsor
WHEN DUE?	Notice must be provided at start of plan year.

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.

Uniform Summary of Benefits and Coverage

ITEM & DESCRIPTION	Uniform Summary of Benefits and Coverage (SBC) — ACA §1001(5) Plans must provide a culturally and linguistically appropriate 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 summary plan document requirement. Standards proposed on 8/22/11.
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
WHEN DUE?	Compliance date will be set in final regulations

Notice of Plan Changes

ITEM & DESCRIPTION	Notice of Plan Changes – ACA §1001(5) Plans must provide culturally and linguistically appropriate notice of any material modification in uniform SBC. Standards proposed on 8/22/11.
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 plan sponsor
WHEN DUE?	Compliance date will be set in final regulations. Notice must be provided at least 60 days prior to effective date of change.

Department of Health and 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. §164.404 et seq. 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

⁵ The 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 USC 1395w-113(b)(6) & Public Health Services 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 Centers for Medicare & Medicaid Services (CMS).
PLANS AFFECTED?	Group health plans that provide prescription drug coverage to Part D-eligible individuals, except with respect to individuals covered under 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 (10/15/12–12/7/12); (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 – 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 a plan's prescription drug coverage or after a 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 the RDS under the Medicare Modernization Act of 2003⁶
SENT TO/ FILED WITH?	No participant-reporting requirement. Filed with Centers for Medicare & Medicaid Services (CMS) within HHS 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 – §111 & 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, only HRA coverage that reflects an annual benefit level of $5,000 or more is reported. See www.cms.gov/MandatoryInsRep/
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, 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"
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"
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 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 except 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 IRS, two months after Form 5500 is due

Plan Documents

ITEM & DESCRIPTION	Plan Documents – ERISA §104(b)(2) &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 a written request.

Periodic Benefit Statements

ITEM & DESCRIPTION	Periodic Benefit Statements – ERISA §§105(a) 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 2006-3 and 2007-03
PLANS AFFECTED?	DB and defined contribution (DC) plans
SENT TO/ FILED WITH?	Sent to participants and beneficiaries. No filing requirement
SENT BY?	Plan administrator
WHEN DUE?	Individual-account plans: Plans allowing participant direction of investments must issue statements within 45 days after close of each quarter. Plans not allowing participant direction of investments must issue statements 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 a year. Under current guidance, statements are generally due within 45 days after close of plan year.

Annual Funding Notice

ITEM & DESCRIPTION	Annual Funding Notice – ERISA §101(f) Required notice that must contain certain identifying and funding information. Required information includes: Funding Target Attainment Percentage (FTAP) for current and two preceding plan years; total assets (with credit balances) and liabilities for those three years; number of plan participants who are receiving benefits, are terminated vested participants or are active participants; a statement of funding policy and asset allocation; and other information. 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 and participating unions. Filed with Pension Benefit Guaranty Corporation (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

Notice of Failure to Meet Minimum-Funding Standard

ITEM & DESCRIPTION	Notice of Failure to Meet Minimum-Funding Standard – ERISA §101(d) For employers that fail to make a required payment to meet minimum-funding standards
PLANS AFFECTED?	DB and DC plans subject to funding requirements
SENT TO/ FILED WITH?	Sent to participants, beneficiaries and alternate payees. No filing requirement
SENT BY?	Plan administrator
WHEN DUE?	DOL regulations to prescribe time and manner for furnishing notice. Until then DOL's position is "within a reasonable period of time after failure." Failure occurs if required contributions are not made within 60 days of due date.

Intranet Posting of Defined Benefit Plan Actuarial Information

ITEM & DESCRIPTION	Intranet Posting of Defined Benefit Plan Actuarial Information – ERISA §104(b)(5) If a DB plan sponsor (or plan administrator on behalf of sponsor) maintains an intranet site for communicating with employees or participants (and not public), sponsor (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). Based on deadline applicable to DOL for posting full Form 5500 on DOL web site, 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 individual account plans that allow 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 when plan sponsor wants to provide investment advice
SENT TO/ FILED WITH?	Sent to participants and beneficiaries. No filing requirement
SENT BY?	Fiduciary advisor
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 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 disclosure upon request for 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?	Required annual information must be provided on or before date participant or beneficiary can first direct investments and annually thereafter. Applicable for plan years beginning on or after 11/1/11, but transition rule delaying first statements to later of 60 days after applicability date or 60 days after §408(b)(2) regulations (relating to disclosure by service providers to fiduciaries) are final. Quarterly statements first due 45 days after end of quarter in which participant notice must first be furnished.

Section 404(c) Disclosures

ITEM & DESCRIPTION	Section 404(c) Disclosures — ERISA §404(a) &(c) & DOL Reg. §2550.404c-1 Required notice if plans want to limit fiduciary liability for participant and beneficiary investment decisions. Notice must state that trustees are relieved of liability for certain losses that may result from a participant’s exercise of control and must describe each investment option, including its objectives and risk and return characteristics, as well as how participants may give investment instructions and any restrictions. Other disclosures, including those specified under “Disclosure of Plan Fees and Expenses,” are required. Other requirements for plan design and operation also must be satisfied.
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?	Prior to start of each year and upon request

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 subject to Title I of ERISA
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 Children’s Health Insurance Programs (CHIPs) 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. 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)
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, within 90 days of date coverage begins, unless it is established (origination date) between 10/1 and 12/31. In this 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 and so forth. See www.irs.gov/pub/irs-drop/n-10-51.pdf
PLANS AFFECTED?	Retirement and welfare 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. File with Form 1096 (if paper filing).

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

ITEM & DESCRIPTION	Notice and Reminder of Election Regarding Withholding from Annuity and Pension Plan Payments — IRC §3405(e)(10) & Treas. Reg. §35.3405-1T, Part D Information regarding recipients’ right to elect for or against income tax withholding from periodic payments; if withholding is elected, Form W-4P should be completed. Notice to pension recipients of right to change current withholding status. Model notice provided in regulation.
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?	Plan administrator or payer
WHEN DUE?	Notice is optional within six months before first payment and is required with first payment. 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. 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 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 an eligible rollover distribution. 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 replaces Form 5500 Schedule SSA. New form 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?	Filed with IRS. See “Notice to Separated Participants with Deferred Vested Benefits”
SENT BY?	Plan administrator
WHEN DUE?	Due date for Form 8955-SSA is last day of seventh month following close of plan year (same as Form 5500). Special filing date for 2009 and 2010 Forms 8955-SSA (which may be combined on one 2009 Form) is later of 1/17/12 or normal filing date for 2010 plan year.

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 plan, including a description of safe-harbor matching or safe-harbor nonelective 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 will require employers to report aggregate value of employee benefits, including dental, health, vision and employer Health Savings Account and HRA contributions, on each employee’s Form W-2, beginning with Form W-2 distributed in January 2013 reflecting coverage provided during 2012.
PLANS AFFECTED?	Welfare benefit plans, 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?	Plan administrator (unless plan has notified 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?	Welfare 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 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 required. Filed with IRS
SENT BY?	Plan administrator
WHEN DUE?	Must be filed on or before due date for filing responsible party’s federal income tax return. 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, Pension Benefit Guaranty Corporation (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. Filing requirements vary with type and size of plan. A short form is available for single-employer plans with fewer than 100 participants as of first day of plan year that are exempt from financial audit requirements, are fully invested in certain secure investments and hold no employer stock. Only certain schedules are required to be filed with Form 5500-SF.
PLANS AFFECTED?	All employee benefit plans (exceptions for certain welfare arrangements of non-multiemployer plans, certain apprenticeship plans and certain dependent care assistance plans)
SENT TO/ FILED WITH?	Sent to participants and beneficiaries on written request. Filed with DOL's Employee Benefits Security Administration (EBSA)
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. For corporations and controlled groups, where plan year and taxable year are same, deadline is extended to corporate return due date. If filing for a Direct Filing Entity (DFE), 9½ months after close of DFE's year, no extension is permitted. There are various IRS and DOL penalties for failure to file on time. Electronic filing is required.

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 (maximum 2½ months)
PLANS AFFECTED?	All employee benefit plans subject to Form 5500 or Form 8955-SSA reporting
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 for whom information was reported on IRS Form 8955-SSA providing participant with same information about participant's deferred vested benefit that was filed and also information about any benefits that are forfeitable if participant dies before a certain date
PLANS AFFECTED?	DB and DC plans
SENT TO/ FILED WITH?	Sent to separated participants with deferred vested benefits. 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 www.irs.gov/retirement/article/0,,id=238954,00.html. See “Form 8955-SSA”

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 any distribution and consequences of failing to defer distribution of benefits, including 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. More information is available from IRS.
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 to participants and alternate payees expected to be affected, as well as to certain unions, of amendment significantly reducing rate of future accruals, including reductions in early retirement benefits or retirement-type subsidies
PLANS AFFECTED?	DB and DC plans subject to funding rules
SENT TO/ FILED WITH?	Sent to participants and to alternate payees expected to be affected and to unions representing affected participants. No filing requirement
SENT BY?	Plan administrator
WHEN DUE?	Generally, 45 days before effective date of amendment. There are special rules for small plans and certain corporate transactions.

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. If a plan fully subsidizes QPSA and does not allow a participant to waive it or to select a nonspouse beneficiary, plan need not provide this notice.

Notice of Benefit Limitations and Restrictions

ITEM & DESCRIPTION	Notice of Benefit Limitations and Restrictions – ERISA §§101(j), 206(g) & 502(c)(4) & IRC §436 Notice to participants of plan becoming subject to benefit restrictions on contingent benefits, benefit payments or benefit accruals that apply if a plan’s adjusted FTAP is less than specific percentages
PLANS AFFECTED?	DB plans
SENT TO/ FILED WITH?	Sent to participants and beneficiaries. No filing requirement
SENT BY?	Plan administrator
WHEN DUE?	Notice of limitations generally must be given within 30 days after effective date of restriction on contingent benefit or payment or after valuation date for plan year in which accruals are frozen.

Suspension of Benefits Notice

ITEM & DESCRIPTION	Suspension of Benefits Notice – IRC §411(a)(3)(B), ERISA §203(a)(3) & DOL Reg. §2530.203-3 Notification to actives over normal retirement age and working retirees of suspension of benefits during certain periods of employment or re-employment 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 and to 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 Right to Divest Employer Securities

ITEM & DESCRIPTION	Notice of Right to Divest Employer Securities — ERISA §§101(m) & 204(j) & IRC §401(a)(35) Notification to participants in DC plans whose account balances are invested in publicly traded stock of their employer of right to diversify into alternative investments and importance of diversification. A model notice is available from IRS. See Notice 2006-107
PLANS AFFECTED?	DC plans with publicly traded employer securities
SENT TO/ FILED WITH?	Sent to participants and beneficiaries. No filing requirement
SENT BY?	Plan administrator
WHEN DUE?	No later than 30 days of date participant is first eligible to exercise right of diversification.

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 informing employees of their rights and obligations under arrangement; right to elect not to have salary deferrals made on employee's behalf (or right to elect a different percentage). Explains how contributions will be invested in absence of an investment election. A model notice is available from IRS.
PLANS AFFECTED?	§401(k) plans
SENT TO/ FILED WITH?	Sent to participants and 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.

Notification of Election of Alternative Amortization Schedule

ITEM & DESCRIPTION	Notification of Election of Alternative Amortization Schedule — IRS §430(c)(2)(D)(iv) & (vi), ERISA §303(c)(2)(D)(vi) & IRS Notice 2011-3 Plans that want to elect one of two alternative amortization schedules for minimum funding must make an election and provide a notice to participants and beneficiaries. IRS Notice 2011-3 contains a model notice for participants and beneficiaries
PLANS AFFECTED?	Single-employer DB plans with fiscal plan years
SENT TO/ FILED WITH?	Election by plan sponsor sent to plan administrator and plan actuary; plan sponsor to send notice to participants and beneficiaries and to PBGC
SENT BY?	Plan sponsor
WHEN DUE?	For plans that may still elect for 2011 plan year, election must be made by last day of 2011 plan year. Participant notice must be given within 120 days after end of 2011 plan year. PBGC must be sent a copy of election within 30 days after election.

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 informing participants of their right to direct investments and how their accounts will be invested if they do not direct investments. Notice describes 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.
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 or as late as date of plan eligibility if participant may make a permissible withdrawal within 90 days without penalty. Thereafter, annual notice at least 30 days before subsequent 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 Availability of COBRA Subsidy

ITEM & DESCRIPTION	Notice of Availability of COBRA Subsidy – American Recovery and Reinvestment Act of 2009, as amended Notice to qualified beneficiaries of availability of a federal subsidy for COBRA continuation coverage that pays 65% of COBRA premiums for coverage based on involuntary termination of employment that occurred between 9/1/08 and 5/31/10. A model notice is available from DOL.
PLANS AFFECTED?	Group health plans
SENT TO/ FILED WITH?	Sent to affected qualified beneficiaries. No filing requirement
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, to participants and beneficiaries on written request
WHEN DUE?	General Notice informing all qualified beneficiaries who had a qualifying event from 9/1/08 through 5/31/10 of availability of subsidy was to be sent either separately or with COBRA election notice following a COBRA qualifying event. Requirement no longer applicable to most plans, except those with long eligibility extension prior to COBRA taking effect.

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 qualified beneficiaries. No filing requirement
SENT BY?	Plan administrator
WHEN DUE?	Within same time frame that plan administrator would have had to provide an election notice had person been eligible for COBRA (generally 14 days after receipt of notice of a qualifying event or, where employer is also administrator, 44 days after 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 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 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 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 or health insurer
WHEN DUE?	Within a 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 and 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
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 Form 1-ES (Estimated Flat-Rate Premium Payment)

ITEM & DESCRIPTION	PBGC Form 1-ES (Estimated Flat-Rate Premium Payment) — 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 the preceding year’s Comprehensive Premium Filing (CPF)
SENT TO/ FILED WITH?	No participant-reporting requirement. Filed with PBGC
SENT BY?	Plan administrator
WHEN DUE?	End of second month of plan year. Only flat-rate portion is due by this deadline. If all information needed to file CPF for year is known by this deadline, CPF should be filed instead. Electronic filing is mandatory absent a special exemption.

Comprehensive Premium Filing

ITEM & DESCRIPTION	Comprehensive Premium Filing – ERISA §§4006 & 4007 & PBGC Reg. §§4006 & 4007 For variable rate premium payment and to reconcile Form 1-ES filing
PLANS AFFECTED?	DB plans
SENT TO/ FILED WITH?	No participant-reporting requirement. Filed with PBGC
SENT BY?	Plan administrator
TO PARTICIPANTS?	No
WHEN DUE?	Generally 9½ months after the close of the plan year. Different deadlines apply to small plans (fewer than 100 participants) and to new plans (for the first and second year). Electronic filing is mandatory, absent a special exemption.

PBGC Form 10-Advance (Advance Notice of Reportable Events)

ITEM & DESCRIPTION	PBGC Form 10-Advance (Advance Notice of Reportable Events) — ERISA §4043 & PBGC Reg. §4043 Subparts A & C Report of change or liquidation in sponsor or controlled group member, bankruptcy, transfer of benefit liabilities, extraordinary dividend or stock redemption, application for minimum-funding waiver or loan default
PLANS AFFECTED?	Single-employer DB plans sponsored by non-public companies that have single-employer plans in controlled group with unfunded benefits exceeding $50 million
SENT TO/ FILED WITH?	No participant-reporting requirement. Filed with PBGC
SENT BY?	Sponsor
WHEN DUE?	In general, contributing sponsor must notify PBGC 30 days before effective date of reportable event. PBGC has extended 30-day deadline for certain events in certain specified circumstances. PBGC has waived advance reporting for certain reportable events in certain circumstances.

PBGC Form 10 (Post-Event Notice of Reportable Events)

ITEM & DESCRIPTION	PBGC Form 10 (Post-Event Notice of Reportable Events) — ERISA §4043 & PBGC Reg. §4043 Subparts A & B Report of active participant reduction, failure to make minimum funding payments, inability to pay benefits when due, distribution to a substantial owner, transfer of benefit liabilities, change or liquidation of sponsor or controlled group member, bankruptcy, extraordinary dividend or stock redemption, application for minimum funding waiver, loan default unless waived by regulation and any additional events added by regulation
PLANS AFFECTED?	Single-employer DB plans
SENT TO/ FILED WITH?	No participant-reporting requirement. Filed with PBGC
SENT BY?	Contributing sponsor and plan administrator of single-employer DB plans
WHEN DUE?	Generally, within 30 days after plan administrator or contributing sponsor knows or has reason to know that a reportable event has occurred. PBGC has extended this deadline for some events in certain specified circumstances. PBGC has waived post-event reporting in certain circumstances. Several of these waivers are based on measures of the plan’s unfunded vested benefits.

PBGC Financial and Actuarial Information Reporting

ITEM & DESCRIPTION	PBGC Financial and Actuarial Information Reporting — ERISA §4010 & PBGC Reg. §4010 Annual financial and actuarial information notice of plan’s funding status and limits on PBGC’s guarantee. Required if prior year’s FTAP of any plan in controlled group is less than 80%.
PLANS AFFECTED?	Large single-employer DB plans that, generally, have more than $15 million in unfunded vested benefits in all single-employer plans of members of controlled group
SENT TO/ FILED WITH?	No participant-reporting requirement. Filed with PBGC
SENT BY?	Contributing sponsor and each member of contributing sponsor’s controlled groups. One report on behalf of entire controlled group
WHEN DUE?	On or before 105th day after end of filer’s fiscal year (or calendar year, if controlled group members have different fiscal years). Electronic filing required in most circumstances.

PBGC Form 200 (Notice of Failure to Make Required Contributions)

ITEM & DESCRIPTION	PBGC Form 200 (Notice of Failure to Make Required Contributions) — IRC §430(k)(4), ERISA §302(f)(4) & PBGC Reg. §4043-81 Notifications of the plan sponsor’s failure to pay quarterly contributions to a single employer DB plan where the total unpaid balance for all quarters reaches $1 million
PLANS AFFECTED?	Single employer DB plans
SENT TO/ FILED WITH?	No participant-reporting requirement. Filed with PBGC
SENT BY?	Sponsor. If a contributing sponsor is a member of a “parent-subsidiary” controlled group, parent of such group must file Form 200.
WHEN DUE?	The due date is no later than 10 days after the due date for any required payment for which payment was not made when due.

Substantial Cessation of Operations Notice

ITEM & DESCRIPTION	Substantial Cessation of Operations Notice — ERISA §4062(e) & 4063 & PBGC Reg. §4062.8 Notice to advise PBGC of certain cessations of operations at a facility in any location if, as a result of such cessation, more than 20% of total number of employees who are participants under plan are separated from employment
PLANS AFFECTED?	Single-employer DB plans
SENT TO/ FILED WITH?	Sent to PBGC
SENT BY?	Sponsor
WHEN DUE?	60 days after an employer ceases operations at a facility in any location and, as a result of such cessation, more than 20% of total number of its employees who are participants under plan are separated from employment

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 Staff Plans, which was posted in January 2012, is intended to indicate general reporting and disclosure requirements applicable to employee 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 benefit cutbacks) 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, plan sponsors should rely on their attorneys for legal advice on questions of specific application to their plans.

2012 Reporting & Disclosure Calendar for Staff Plans

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