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Reporting and Disclosure Calendar for Staff Plans

2010 Reporting & Disclosure Calendar for Staff Plans

The Segal Company's 2010 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 listed below.

An easy-to-print PDF version of the 2010 Reporting & Disclosure Calendar for Staff Plans is also available on this Web site.

A paper version of the 2010 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 "Publications relevant to single-employer plans such as fund office staff plans" in My Publications (you will need to register on our site if you have not already).

REQUIREMENTS INTRODUCED BY THE PENSION PROTECTION ACT OF 2006 (PPA'06)

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 limitations on benefit increases, benefit payments and benefit accruals that apply if a plan’s Adjusted Funding Target Attainment Percentage (AFTAP) is less than specific percentages. If less than 80%, no amendments to increase benefits or accelerate vesting (unless funded) and limited lump-sum or annuity purchases; if less than 60%, no accelerated distributions in excess of single life annuity (plus qualified Social Security supplement), no benefit accruals and no shutdown benefits.
PLANS AFFECTED?	Defined benefit (DB) plans
FILED WITH?	—
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, also to beneficiaries
WHEN DUE?	Notice of limitations must be given within 30 days after the effective date of payment limitation or after the valuation date for the plan year in which accruals are frozen.

Annual Funding Notice

ITEM & DESCRIPTION	Annual Funding Notice – ERISA §101(f) Must contain certain identifying and funding information: Funding Target Attainment Percentage (FTAP) for current and two preceding plan years; total assets (with credit balances) and liabilities for those three years; the number of plan participants who are receiving benefits, are terminated vested participants or are active participants; a statement of the funding policy and the asset allocation; explanation of plan amendments, scheduled benefit changes, or other events that might materially affect assets and liabilities along with a projection of the effect on liabilities; a summary of ERISA’s plan termination rules; a description of plan benefits eligible for the Pension Benefit Guarantee Corporation (PBGC) guarantee; an explanation of how to obtain a copy of the annual report and a statement regarding any 4010 filing with the PBGC.
PLANS AFFECTED?	DB plans
FILED WITH?	PBGC
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, also to beneficiaries and participating unions
WHEN DUE?	Within 120 days after the close of the plan year

Distress or Involuntary Termination Information

ITEM & DESCRIPTION	Distress or Involuntary Termination Information – ERISA §§4041(c) & 4042(c) Plans undergoing a distress or involuntary termination must provide information regarding plan assets, liabilities and whether plan is projected to be sufficient to pay benefit liabilities determined as of the proposed termination date
PLANS AFFECTED?	DB plans
FILED WITH?	—
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, upon request to participants, unions representing such participants or beneficiaries
WHEN DUE?	The notice must be provided within 15 days after the request and 15 days after new information is filed with the PBGC (if a previous request had been made).

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

ITEM & DESCRIPTION	Notice of Qualified Automatic Contribution Arrangement (QACA) and Eligible Automatic Contribution Arrangement (EACA) – IRC §§401(k)(13) & 414(w) & ERISA §404(c)(5) Notice informs employees of their rights and obligations under the arrangement; the right to elect not to have salary deferrals made on the employee’s behalf (or the right to elect a different percentage); and to explain how contributions will be invested in the absence of an investment election
PLANS AFFECTED?	§401(k) plans
FILED WITH?	—
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, also to each employee eligible to participate for the year
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 the beginning of the plan year is deemed to be reasonable. Employees hired mid-year must be given notice a reasonable time prior to the first payroll deduction. The Internal Revenue Service (IRS) has provided a model notice that is intended to satisfy the notice requirements for QACAs and EACAs, and also the DOL requirements for fiduciary relief for qualified default investment alternatives (QDIAs) under ERISA §404(c)(5) and for preemption under ERISA §514(c)(3).

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 informs participants of their right to direct investments and how their accounts will be invested if they do not direct investments. Notice describes the opportunity to invest outside the QDIA in a broad range of investment alternatives. The investment objectives, risk and return characteristics and fees and expenses of the QDIA and any alternative investment must be disclosed as well as where to obtain investment information. Notice may not be included in the Summary Plan Description (SPD) or Summary of Material Modifications (SMM) but may be combined with EACA, QACA or other ERISA §404(c) notices.
PLANS AFFECTED?	Defined contribution (DC) plans with participant-directed investments
FILED WITH?	—
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, also to beneficiaries
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.

DEPARTMENT OF HEALTH AND HUMAN SERVICES (HHS) REQUIREMENTS

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

ITEM & DESCRIPTION	Notice of Privacy Practices for Protected Health Information – Health Insurance Portability and Accountability Act (HIPAA) Privacy Regulation – HHS Reg. §164.520 Notice to participants describing their rights, the plan’s legal duties with respect to protected health information and the plan’s uses and disclosures of protected health information.
PLANS AFFECTED?	Group health plans
FILED WITH?	—
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes
WHEN DUE?	At enrollment and within 60 days of a material revision to the notice. Every three years plan must notify individuals covered by the plan that a Notice of Privacy Practices is available and how to obtain it.

Breach Notification for Unsecured Protected Health Information (HITECH Act provisions of Stimulus Act)

ITEM & DESCRIPTION	Breach Notification for Unsecured Protected Health Information (HITECH Act provisions of Stimulus Act)¹ – HHS Reg. §164.404 et seq. Notice to participants with respect to the unauthorized acquisition, access, use or disclosure of unsecured protected health information. Notice must include: description of what happened; description of information involved; steps individuals should take to “protect themselves from potential harm resulting from the breach;” brief description of investigation and mitigation steps; and contact information.
PLANS AFFECTED?	Group health plans, other covered entities under HIPAA and their business associates
FILED WITH?	Contemporaneous notice to HHS and prominent media outlets for breaches involving more than 500 individuals. Annual notice to HHS if breach involves fewer than 500 individuals.
SENT BY?	Plan administrator
TO PARTICIPANTS?	Notice must go to each affected individual by first-class mail at the individual’s last known address. E-mail only permitted if the individual specifically authorizes.
WHEN DUE?	Within 60 days of discovery of the breach, effective for breaches that occur on and after September 23, 2009

¹ Health Information Technology for Economic and Clinical Health Act (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 protected health information.

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 the Centers for Medicare & Medicaid Services (CMS). See www.cms.hhs.gov/creditablecoverage/
PLANS AFFECTED?	Group health plans that provide prescription drug coverage to Medicare Part D-eligible individuals, except entities that contract with or become a Medicare Part D plan
FILED WITH?	—
SENT BY?	Plan
TO PARTICIPANTS?	Yes, also to participants and beneficiaries eligible for Medicare Part D
WHEN DUE?	The notice must be provided (1) prior to the annual open enrollment period (November 15 to December 31 of each year); (2) prior to an individual’s initial enrollment period for Part D; (3) prior to the effective date of coverage for any Part D-eligible individual who joins the plan; (4) when the plan no longer offers drug coverage or when the coverage changes so that it is no longer creditable; and (5) upon request by the individual. If plan provides a notice to all plan participants annually, CMS will consider #1 and #2 to be met. “Prior to” means within the past 12 months.

Creditable Coverage Disclosure Notice to CMS

ITEM & DESCRIPTION	Creditable Coverage Disclosure Notice to 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 Medicare Part D-eligible individuals, except entities that contract with or become a Part D plan
FILED WITH?	CMS through online form
SENT BY?	Plan
TO PARTICIPANTS?	No
WHEN DUE?	60 days after the beginning of the plan year. Also, within 30 days of the termination of a plan’s prescription drug coverage or after a change in the creditable status of the plan. Plans approved for the Retiree Drug Subsidy (RDS) are exempt from providing the notice with respect to retirees for whom the plan is claiming the subsidy.

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 Request for the RDS 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 Medicare Part D but not enrolled in Medicare Part D. Application and attestation must be complete by deadline below. List of retirees for whom the 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 the end of the 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 2003²
FILED WITH?	Centers for Medicare & Medicaid Services (CMS) within HHS
SENT BY?	Plan sponsor
TO PARTICIPANTS?	No
WHEN DUE?	The subsidy application, initial retiree list and attestation must be submitted annually, at least 90 days prior to the start of the plan year (e.g., for plan years beginning April 1, the new application and new attestation must be completed by January 1). Attestation must also be provided no later than 90 days before a material change to drug coverage that potentially causes the plan to no longer be actuarially equivalent.

² 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

ITEM & DESCRIPTION	Medicare Secondary Payer (MSP) Data Reporting Requirements – 42 USC §1395y(b)(7) Report information about any participants or beneficiaries who are also Medicare enrollees for the purpose of enforcing Medicare Secondary Payer rules. Penalty for each day of noncompliance is $1,000. The Secretary of HHS will specify the exact information that must be submitted and the form and manner of the required reports, including how often the reports must be provided.
PLANS AFFECTED?	Insurers, TPAs and self-insured, self-administered group health plans
FILED WITH?	Secretary of HHS
SENT BY?	Insurers, TPAs or administrators/plan fiduciaries of self-insured, self-administered group health plans
TO PARTICIPANTS?	No
WHEN DUE?	Effective January 1, 2009. Registration for all group health plans April 1, 2009 – April 30, 2009 (unless plan has voluntary data sharing agreement already). First production files submitted third quarter 2009; if Health Reimbursement Arrangement (HRA) only, production files due fourth quarter 2010.

DEPARTMENT OF LABOR (DOL) REQUIREMENTS

Plan Documents

ITEM & DESCRIPTION	Plan Documents – ERISA §104(b)(2) & DOL Reg. §2520.104b-1(b)(3) Copies of plan and trust instruments, most recent annual report and any collective bargaining agreements, contracts or other instruments under which the plan is established or operated
PLANS AFFECTED?	All employee benefit plans subject to Title I of ERISA
FILED WITH?	—
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, also to beneficiaries
WHEN DUE?	Plan administrator must make available for inspection at the principal office of the administrator. Copies must be furnished within 30 days after a written request.

Summary Annual Report (SAR)

ITEM & DESCRIPTION	Summary Annual Report (SAR) – ERISA §104(b)(3) & DOL Reg. §2520.104b-10 Narrative summary of financial information reported on Form 5500 (described below) and statement of right to receive annual report
PLANS AFFECTED?	Employee benefit plans subject to Title I of ERISA, except for DB plans subject to the Annual Funding Notice requirement and except as exempted in DOL Reg. §2520.104b-10(g)
FILED WITH?	—
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, also to beneficiaries
WHEN DUE?	Generally, later of nine months after plan year ends or, where an extension of time has been granted by the IRS, two months after Form 5500 is due. Model notices are provided in DOL Reg. §2520.104b-10(d); report must follow the model.

Summary Plan Description (SPD)

ITEM & DESCRIPTION	Summary Plan Description (SPD) – ERISA §§102 & 104(b), DOL Reg. §§2520.102-2,3 & 2520.104b-2,3 Summary of plan provisions and certain standard language as required by ERISA
PLANS AFFECTED?	All employee benefit plans subject to Title I of ERISA
FILED WITH?	—
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, also to beneficiaries
WHEN DUE?	For new plans, 120 days after the plan’s effective date; for amended plans, once every five years; for all other plans, once every 10 years. New participants must receive within 90 days of becoming a participant; beneficiaries receiving benefits under a pension plan must receive 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
FILED WITH?	—
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, also to retirees and beneficiaries with certain exceptions for updates
WHEN DUE?	Within 210 days after the end of plan year in which the modification is adopted unless a revised SPD is distributed containing the modification. To new participants, within 90 days of becoming a participant; beneficiaries within 90 days after first receiving benefits

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 the average plan participant to be an important reduction in covered services or benefits
PLANS AFFECTED?	Group health plans subject to Title I of ERISA
FILED WITH?	—
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes
WHEN DUE?	Not later than 60 days after the adoption of the modification or change, or at regular intervals of not more than 90 days

Notice of Failure to Meet Minimum Funding Standard

ITEM & DESCRIPTION	Notice of Failure to Meet Minimum Funding Standard – ERISA §101(d) For employer that fails to make a required payment to meet minimum funding standards
PLANS AFFECTED?	Single employer DB or target benefit plans that fail to make required funding installment payments
FILED WITH?	—
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, also to beneficiaries and alternate payees
WHEN DUE?	DOL regulations to prescribe the time and manner for furnishing the notice. DOL’s reporting and disclosure calendar for 2008 specifies, “within a reasonable period of time after the failure.” Failure occurs if required contributions are not made within 60 days of the due date.

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 the date on which retirement benefit payments commenced or would have commenced
PLANS AFFECTED?	DB plans that contain suspension-of-benefits provisions
FILED WITH?	—
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, to actives over normal retirement age and working retirees
WHEN DUE?	Individual notice required to participant or retiree during first month in which benefit is suspended; information also required in SPD

Periodic Benefit Statements

ITEM & DESCRIPTION	Periodic Benefit Statements – ERISA §§105(a) & 502(c)(1) Statement informing participant of his/her accrued benefit at normal retirement age, and if not vested, when vesting will occur. Statement must describe any permitted disparity or floor offset provision. For individual account plans, statement must also note value of each investment. DOL to provide a model.
PLANS AFFECTED?	DB and DC plans
FILED WITH?	—
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes
WHEN DUE?	Individual account plans: Plans allowing participant direction of investments must issue benefit statements within 45 days after the close of each quarter. Plans not allowing participant direction of investments must issue statements annually on or before the date the Form 5500 is filed by the plan (but in no event later than the date, including extensions, on which Form 5500 is required to be filed by the plan) for the plan year to which the statement relates. DB plans: Every three years or provide annual notice of the availability of the 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.

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) Notify participants in DC plans whose account balances are invested in publicly traded stock of their employer of the right to diversify into alternative investments and the importance of diversification
PLANS AFFECTED?	DC plans
FILED WITH?	—
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, also to beneficiaries
WHEN DUE?	No later than 30 days of the date the participant is first eligible to exercise the right of diversification. IRS has provided a model Notice in 2006-107.

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 the WHCRA and any deductibles and coinsurance limits applicable to such benefits
PLANS AFFECTED?	Group health plans that provide for mastectomy benefits
FILED WITH?	—
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, also to beneficiaries
WHEN DUE?	Upon enrollment in the plan and annually thereafter. The DOL has published sample language for both the enrollment notice and the annual notice.

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 (MHPA) and Newborns’ and Mothers’ Health Protection Act (NMHPA)
PLANS AFFECTED?	Multiple Employer Welfare Arrangements (MEWA)
FILED WITH?	DOL's Employee Benefits Security Administration (EBSA)
SENT BY?	MEWA administrator or plan sponsor
TO PARTICIPANTS?	No
WHEN DUE?	March 1 of each year for the previous calendar year. For a newly established MEWA, within 90 days of the date coverage begins unless it is established (origination date) between October 1 and December 31. In this case, the March 1 date applies.

Blackout Period Notification

ITEM & DESCRIPTION	Blackout Period Notification – ERISA §101(i) & DOL Reg. §2520.101-3 Advance notice to participants and beneficiaries in an individual account plan of a period of more than three consecutive business days during which their normal rights to direct the investment of the assets or to obtain plan loans or distributions are restricted. Regularly scheduled limitations or restrictions (e.g., restrictions on trading in and out of particular types of funds) are not considered blackout periods if properly disclosed.
PLANS AFFECTED?	DC plans with participant-directed investments
FILED WITH?	—
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, also to beneficiaries affected by the blackout period
WHEN DUE?	At least 30 days, but not more than 60 days, before the beginning of a blackout period. The notice period can be shorter if a plan fiduciary determines that, due to events beyond the plan administrator’s control (e.g., a system outage), 30-day notice is not possible.

Section 404(c) Disclosures

ITEM & DESCRIPTION	Section 404(c) Disclosures – ERISA §404(c) & DOL Reg. §2550.404c-1 Required notice to participants and beneficiaries in individual account plans that allow participant-directed investments 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 are required. Other requirements for plan design and operation also must be satisfied.
PLANS AFFECTED?	DC plans with participant-directed investments
FILED WITH?	—
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, also to plan beneficiaries
WHEN DUE?	Prior to the start of each year and upon request

Notice of Availability of Investment Advice

ITEM & DESCRIPTION	Notice of Availability of Investment Advice – ERISA §§408(b)(14) & 408(g) Required notice to participants and beneficiaries in individual account plans that allow participant-directed investments regarding the availability of any investment advice services. Absent notice and compliance with other requirements, any transaction involving the provision of investment advice may be a prohibited transaction. DOL to provide a model for certain disclosures
PLANS AFFECTED?	DC plans with participant-directed investments when the plan sponsor wishes to provide investment advice
FILED WITH?	—
SENT BY?	Fiduciary advisor
TO PARTICIPANTS?	Yes, also to beneficiaries
WHEN DUE?	Before initial provision of information and annually thereafter with updates more often (if necessary)

INTERNAL REVENUE SERVICE (IRS) REQUIREMENTS

Form W-2 (Wage and Tax Statement)

ITEM & DESCRIPTION	Form W-2 (Wage and Tax Statement) – IRC §3401 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.
PLANS AFFECTED?	Welfare plans
FILED WITH?	Social Security Administration (SSA) (magnetic media required for 250 or more forms)
SENT BY?	Employer
TO PARTICIPANTS?	Yes, on written request
WHEN DUE?	Send to participants before February 1 and to SSA before March 1 of the calendar year following the distribution. File with Form W-3.

Notice Regarding Withholding from Annuity and Pension Plan Payments

ITEM & DESCRIPTION	Notice Regarding Withholding from Annuity and Pension Plan Payments – IRC §3405(e)(10) & Treas. Reg. §35.3405-1T Information regarding recipients’ right to elect for or against income tax withholding from periodic payments; if withholding elected, Form W-4P should be completed
PLANS AFFECTED?	DB and DC plans
FILED WITH?	Notice not filed; amount withheld is remitted to IRS
SENT BY?	Plan administrator or payer
TO PARTICIPANTS?	Yes, also to beneficiaries applying for periodic distributions
WHEN DUE?	Notice is optional within six months before first payment; notice is required with first payment and, thereafter, once each calendar year (see next item). Model notice provided.

Reminder of Election Regarding Withholding on Annuity and Pension Plan Payments

ITEM & DESCRIPTION	Reminder of Election Regarding Withholding on Annuity and Pension Plan Payments – IRC §3405(e)(10) & Treas. Reg. §35.3405-1T Notice to pension recipient of right to change current withholding status
PLANS AFFECTED?	DB and DC plans
FILED WITH?	—
SENT BY?	Plan administrator or payer
TO PARTICIPANTS?	Yes, to retirees and beneficiaries receiving periodic payments
WHEN DUE?	Once each year. Model notice provided.

Form 1099 MISC (Report of Miscellaneous Income)

ITEM & DESCRIPTION	Form 1099 MISC (Report of Miscellaneous Income) – IRC §6041 Use if plan makes direct payments of $600 or more for services, rent, medical providers, death benefit payments from DC plans, etc.
PLANS AFFECTED?	Retirement and welfare plans
FILED WITH?	IRS (magnetic media required for 250 or more forms)
SENT BY?	Payer
TO PARTICIPANTS?	No
WHEN DUE?	Send to recipients before February 1 and to IRS before March 1 of the calendar year following the distribution. File with Form 1096 (if paper filing).

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
FILED WITH?	IRS (magnetic media required for 250 or more forms)
SENT BY?	Payer
TO PARTICIPANTS?	Yes, to retirees and beneficiaries receiving benefits
WHEN DUE?	Send to participants before February 1 and to IRS before March 1 of the calendar year following the distribution. File with Form 1096 (if paper filing).

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 plans
FILED WITH?	IRS
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, on written request
WHEN DUE?	Within 4½ months after end of plan year. Use Form 8868 to request 90-day extensions.

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 the rules for rollovers, and the rules for mandatory withholding on amounts not rolled over. Effective beginning with the 2010 plan year, non-spouse beneficiaries must be permitted to make direct rollovers of eligible amounts to inherited IRAs and must be provided with the notice. The IRS has issued new model notices in Notice 2009-68.
PLANS AFFECTED?	DB and DC plans
FILED WITH?	—
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, also to beneficiaries who will receive or can elect to receive eligible rollover distributions, including non-spouse beneficiaries
WHEN DUE?	Not less than 30 or more than 180 days prior to the initial payment starting date

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
FILED WITH?	—
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, also to alternate payees expected to be affected and to unions representing affected participants
WHEN DUE?	Generally, 45 days before the effective date of the amendment. There are special rules for small plans and certain corporate transactions.

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 the plan including a description of the 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
FILED WITH?	—
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, to all employees eligible to participate in the plan
WHEN DUE?	Initial notice for new plan or newly eligible employees, no more than 90 days before, and no later than the eligibility date. Annual notice not less than 30 days or more than 90 days before the beginning of plan year

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

ITEM & DESCRIPTION	Form SSA (Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits) – IRC §6057 Effective for plan years beginning after December 31, 2008, plans do not file a Schedule SSA with their Forms 5500. Instead they file an IRS Form SSA. The IRS has not yet issued the rules for the new Form SSA, however, the Form is expected to require the same information that was previously provided on Form 5500 Schedule SSA.
PLANS AFFECTED?	DB and DC plans
FILED WITH?	Expected to be the IRS
SENT BY?	Expected to be the plan administrator
TO PARTICIPANTS?	No
WHEN DUE?	Expected to be due on the same filing schedule as the Form 5500

JOINT DOL/IRS REQUIREMENTS

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

ITEM & DESCRIPTION	Explanation of Qualified Joint and Survivor Annuity (QJSA) and 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, the consequences of failing to defer the 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
FILED WITH?	—
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes
WHEN DUE?	Not less than 30, nor more than 90 (180, if elected) days before the 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

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

ITEM & DESCRIPTION	Notice of Right to Defer Distribution and the Consequences of Failure to Defer the Distribution – PPA §1102(b) & Notice 2007-7 Notice explaining the right to defer any distribution and the consequences of failing to defer distribution of benefits, including a description of how much larger benefits will be if the commencement of distributions is deferred, or, for DC plans, a description of the available investment options (including fees) and the portion of the SPD that contains any special rules that might materially affect a participant’s decision
PLANS AFFECTED?	DB and DC plans
FILED WITH?	—
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes
WHEN DUE?	Not less than 30, nor more than 90 (180, if elected) days before the annuity starting date, unless the 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 rules and certain other DC plans
FILED WITH?	—
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, to vested participants and nonvested participants who are active employees
WHEN DUE?	Generally, during the period from the beginning of the plan year in which the employee turns age 32 to the end of the plan year in which the employee turns age 34. Special rules apply for participants who commence participation after 34 or who separate from service before 35. If a plan fully subsidizes the QPSA and does not allow a participant to waive it or to select a nonspouse beneficiary, the plan need not provide this notice.

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

ITEM & DESCRIPTION	Notice of Continuation of Health Coverage under the 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
FILED WITH?	—
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, to affected participants and other qualified beneficiaries
WHEN DUE?	General Notice (or Initial Notice) — generally within 90 days of when coverage begins (DOL proposed rule) (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. DOL Reg. §2590.606-4(b)(2) allows up to 44 days after qualifying event or loss of coverage to provide notice, where employer and the plan administrator are the same. 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 the plan administrator of the reasons why they are not entitled to COBRA coverage
PLANS AFFECTED?	Group health plans
FILED WITH?	—
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, to affected qualified beneficiaries
WHEN DUE?	Within the same time frame that the 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 the employer is also the administrator, 44 days after notice of qualifying event)

Notice of Availability of COBRA Subsidy

ITEM & DESCRIPTION	Notice of Availability of COBRA Subsidy – www.dol.gov/ebsa/COBRAmodelnotice.html Notice to certain qualified beneficiaries of the availability of a federal subsidy for COBRA continuation coverage that pays 65% of COBRA premiums for coverage based on qualifying events that occurred between September 1, 2008 and December 31, 2009
PLANS AFFECTED?	Group health plans
FILED WITH?	—
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, to affected qualified beneficiaries
WHEN DUE?	A general notice informing all qualified beneficiaries who have a qualifying event during the period from September 1, 2008 through December 31, 2009, of the availability of the subsidy must be sent either separately or with the COBRA election notice following a COBRA qualifying event. Notice was also required to be given by April 18, 2009 to any person eligible for the subsidy who had a qualifying event at any time from September 1, 2008 through February 16, 2009 and who either did not elect COBRA continuation coverage or who elected but subsequently discontinued COBRA.

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 the end of the maximum coverage period).
PLANS AFFECTED?	Group health plans
FILED WITH?	—
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, to affected qualified beneficiaries
WHEN DUE?	As soon as practicable following the 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 the correct amount
PLANS AFFECTED?	Group health plans
FILED WITH?	—
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, to affected qualified beneficiaries
WHEN DUE?	Plan must provide reasonable period of time to cure the 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 the length of time during which they were covered under the plan
PLANS AFFECTED?	Group health plans
FILED WITH?	—
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, to former participants and covered dependents
WHEN DUE?	Upon loss of health coverage and no later than deadline for giving the COBRA election notice. When COBRA ends, with a reasonable time after the plan learns that COBRA has ceased. Certificate must be given upon request if request is made within 24 months after coverage ends. A model certificate is available.

Notice of Special Enrollment Rights

ITEM & DESCRIPTION	Notice of Special Enrollment Rights – ERISA §701 & IRC §9801 Notice to participants of HIPAA special enrollment rights
PLANS AFFECTED?	Group health plans
FILED WITH?	—
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, to participants
WHEN DUE?	On or before participant is offered opportunity to enroll in group health plan. DOL model language is available.

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 the 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 the current plan will assist in obtaining a certificate from any prior plan or insurer, if necessary.
PLANS AFFECTED?	Group health plans
FILED WITH?	—
SENT BY?	Plan administrator or health insurer
TO PARTICIPANTS?	Yes, to participants and covered dependents where plan contains a preexisting condition exclusion
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 the length of preexisting condition exclusion period that applies to an individual, including the basis of the determination, an explanation of the opportunity to present additional evidence of creditable coverage and the remaining preexisting condition exclusion period that will apply to the individual
PLANS AFFECTED?	Group health plans
FILED WITH?	—
SENT BY?	Plan administrator or health insurer
TO PARTICIPANTS?	Yes, to participants and covered dependents upon whom a preexisting condition exclusion is imposed
WHEN DUE?	Within a reasonable time following the 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 the minimum length of a hospital stay in connection with childbirth
PLANS AFFECTED?	Group health plans that provide maternity or newborn coverage
FILED WITH?	—
SENT BY?	Plan administrator or health insurer
TO PARTICIPANTS?	Yes
WHEN DUE?	Within SPD time frame

Notice to Separated Participants with Deferred Vested Benefits

ITEM & DESCRIPTION	Notice to Separated Participants with Deferred Vested Benefits – IRC §6057, ERISA §105(c) & Treas. Reg. §301.6057-1 Notice to each separated participant for whom information was reported on the IRS Form SSA providing the participant with the same information about the participant’s deferred vested benefit that was filed and also information about any benefits that are forfeitable if the participant dies before a certain date
PLANS AFFECTED?	DB and DC plans
FILED WITH?	—
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, to separated participants with deferred vested benefits
WHEN DUE?	The IRS has not yet issued the rules for the new Form SSA and this notice; however, the due date for the notice is expected to be no later than the date on which the Form SSA with information relating to the participant is required to be filed (including extensions).

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

ITEM & DESCRIPTION	Form 5500 Series (Annual Return/Report of Employee Benefit Plan) – ERISA §§103-104, DOL Reg. §2520.103, DOL Reg. §4065 (PBGC) & IRC §6058
PLANS AFFECTED?	All employee benefit plans (exceptions for certain welfare arrangements of non-multiemployer plans, certain apprenticeship plans and certain dependent care assistance plans)
FILED WITH?	DOL's Employee Benefits Security Administration (EBSA)
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, to participants and beneficiaries on written request
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 the same, deadline is extended to corporate return due date. If filing for a direct filing entity (DFE), 9½ months after close of the DFE’s year, no extension is permitted. There are various IRS and DOL penalties for failure to file on time. Electronic filing will be required for Form 5500 plan years beginning on or after January 1, 2009.

Schedule A (Insurance Information)

ITEM & DESCRIPTION	Schedule A (Insurance Information) For each insurance policy, separately
PLANS AFFECTED?	DB, DC and welfare benefit plans with insured benefits
FILED WITH?	DOL's Employee Benefits Security Administration (EBSA)
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, to participants and beneficiaries on written request
WHEN DUE?	Same due date as Form 5500 Series. Attach to Form 5500

Schedule MB (Actuarial Information)

ITEM & DESCRIPTION	Schedule MB (Actuarial Information) Effective for the 2008 plan year, Schedule MB replaces Schedule B to reflect PPA’06 changes to reporting and funding requirements. Must be filed by single employer and multiemployer money purchase pension plans that are amortizing a funding waiver.
PLANS AFFECTED?	Certain DC plans
FILED WITH?	DOL's Employee Benefits Security Administration (EBSA)
SENT BY?	Plan administrator on written request
TO PARTICIPANTS?	Yes, to participants and beneficiaries on written request
WHEN DUE?	Same due date as Form 5500 Series. Attach to Form 5500

Schedule SB (Actuarial Statements)

ITEM & DESCRIPTION	Schedule SB (Actuarial Statements) – ERISA §103(d)(11) Effective for the 2008 plan year Schedule SB replaced Schedule B to reflect PPA’06 changes to reporting and funding requirements. If the current value of plan assets is less than 70% of the funding target, actuarial statements will have to include the actual percentage.
PLANS AFFECTED?	DB plans
FILED WITH?	DOL's Employee Benefits Security Administration (EBSA)
SENT BY?	Plan administrator on written request
TO PARTICIPANTS?	Yes, to participants and beneficiaries on written request
WHEN DUE?	Same due date as Form 5500 Series. Attach to Form 5500.

Schedule C (Service Provider Information)

ITEM & DESCRIPTION	Schedule C (Service Provider Information) Form for reporting compensation paid to certain service providers and termination or appointment of accountant or enrolled actuary
PLANS AFFECTED?	All employee benefit plans (see Form 5500 series) except certain small welfare plans
FILED WITH?	DOL's Employee Benefits Security Administration (EBSA)
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, to participants and beneficiaries on written request
WHEN DUE?	Same due date as Form 5500 Series. Attach to Form 5500.

Schedule D (Direct Filing Entities (DFE)/Participating Plan Information)

ITEM & DESCRIPTION	Schedule D (Direct Filing Entities (DFE)/Participating Plan Information) Form for reporting information about DFEs (master trust investment accounts, common collective trusts, pooled separate accounts, 103-12 investment entities, and/or group insurance arrangements) and participating plans
PLANS AFFECTED?	All employee benefit plans that participate or invest in a DFE
FILED WITH?	DOL's Employee Benefits Security Administration (EBSA)
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, to participants and beneficiaries on written request
WHEN DUE?	Same due date as Form 5500 Series. Attach to Form 5500.

Schedule E – No Longer Filed

ITEM & DESCRIPTION	Schedule E – No Longer Filed Effective for plan years beginning on and after December 31, 2008, Schedule E is no longer part of the Form 5500 package. Certain Employee Stock Ownership Plan (ESOP) information is now included on Schedule R.
PLANS AFFECTED?	—
FILED WITH?	—
SENT BY?	—
TO PARTICIPANTS?	—
WHEN DUE?	Do not attempt to file a Schedule E with the 2009 Form 5500.

Schedule G (Financial Transaction Schedule)

ITEM & DESCRIPTION	Schedule G (Financial Transaction Schedule) Form must be completed if “yes” answers to lines 4b, 4c, and/or 4d of Schedule H
PLANS AFFECTED?	Large DB, DC and welfare benefit plans
FILED WITH?	DOL's Employee Benefits Security Administration (EBSA)
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, to participants and beneficiaries on written request
WHEN DUE?	Same due date as Form 5500 Series. Attach to Form 5500.

Schedule H (Financial Information)

ITEM & DESCRIPTION	Schedule H (Financial Information) Form for reporting financial information of large plans (100 or more participants)
PLANS AFFECTED?	Large DB, DC and welfare benefit plans
FILED WITH?	DOL's Employee Benefits Security Administration (EBSA)
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, to participants and beneficiaries on written request
WHEN DUE?	Same due date as Form 5500 Series. Attach to Form 5500.

Schedule I (Financial Information)

ITEM & DESCRIPTION	Schedule I (Financial Information) Form for reporting financial information of small plans (fewer than 100 participants)
PLANS AFFECTED?	Small DB, DC and welfare plans that are not eligible for Form 5500-SF
FILED WITH?	DOL's Employee Benefits Security Administration (EBSA)
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, to participants and beneficiaries on written request
WHEN DUE?	Same due date as Form 5500 Series. Attach to Form 5500.

Schedule R (Retirement Plan Information)

ITEM & DESCRIPTION	Schedule R (Retirement Plan Information) Form for reporting information on plan distributions, funding and amendments adopted during the year. Additional information required in part by ERISA §103(f) that was supplied in attachments to the 2008 Schedule R is expected to be included as part of the 2009 Schedule R. That additional information includes liabilities for participants under two or more plans and for plans with more than 1,000 participants, information on asset allocation. The instructions to Schedule R (Form 5500) are expected to include additional details on these required items.
PLANS AFFECTED?	DB and DC plans, with certain DC plans excepted
FILED WITH?	DOL's Employee Benefits Security Administration (EBSA)
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, to participants and beneficiaries on written request
WHEN DUE?	Same due date as Form 5500 Series. Attach to Form 5500.

Schedule SSA – No Longer Filed

ITEM & DESCRIPTION	Schedule SSA – No Longer Filed Effective for plan years beginning after December 31, 2008, Schedule SSA is no longer part of the Form 5500 package. (See IRS Form SSA.)
PLANS AFFECTED?	—
FILED WITH?	—
SENT BY?	—
TO PARTICIPANTS?	—
WHEN DUE?	Do not attempt to file a Schedule SSA with 2009 Form 5500.

Form 5500-SF (Short Form) (Annual Return/Report of Employee Benefit Plan)

ITEM & DESCRIPTION	Form 5500-SF (Short Form) (Annual Return/Report of Employee Benefit Plan) – ERISA §§103-104, DOL Reg. §2520.103, DOL Reg. §4065 (PBGC) & IRC §6058 Available for single employer plans that have fewer than 100 participants as of the first of the plan year, are exempt from the financial audit requirements, are fully invested in certain secure investments and hold no employer stock. Only certain Schedules are required to be filed with the Form 5500-SF. Form 5500-EZ has been removed from the Form 5500; some former EZ filers may be permitted to use the Form 5500-SF pursuant to IRS instructions.
PLANS AFFECTED?	Small DB, DC and welfare benefit plans that satisfy the eligibility requirements.
FILED WITH?	DOL’s Employee Benefits Security Administration (EBSA)
SENT BY?	Plan administrator
TO PARTICIPANTS?	Yes, to participants and beneficiaries on written request
WHEN DUE?	Within seven months after end of plan year unless extension is received by filing Form 5558 before due date. There are various IRS and DOL penalties for failure to file on time. Electronic filing will be required for Form 5500-SF for plan years beginning on or after January 1, 2009.

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 (maximum 2½ months)
PLANS AFFECTED?	All employee benefit plans subject to Form 5500 reporting
FILED WITH?	IRS
SENT BY?	Plan administrator
TO PARTICIPANTS?	No
WHEN DUE?	On or before normal due date for filing Form 5500

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
FILED WITH?	—
SENT BY?	Plan administrator or health insurer
TO PARTICIPANTS?	Yes, any notice regarding student status certification must describe rights to continued coverage during a medically necessary leave of absence
WHEN DUE?	Effective for plan years beginning on or after October 9, 2009 and to medical leaves beginning during that year, whenever notice of student status certification is provided

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
PLANS AFFECTED?	DB plans with 500 or more participants on the preceding year’s Comprehensive Premium Filing
FILED WITH?	PBGC
SENT BY?	Plan administrator
TO PARTICIPANTS?	No
WHEN DUE?	End of the second month of the plan year. For single employer plans, only the flat rate portion is due by this deadline. If all the information needed to file the Comprehensive Premium Filing is known by this deadline, the Comprehensive Premium Filing 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
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 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, loan default
PLANS AFFECTED?	Single employer DB plans sponsored by non-public companies
FILED WITH?	PBGC
SENT BY?	Sponsors of single and multiple employer DB plans subject to advance reporting (i.e., neither sponsor nor affected member of controlled group is a public company and aggregated unfunded and funded vested plan liabilities fall below certain threshold limitations)
TO PARTICIPANTS?	No
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 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
PLANS AFFECTED?	Single employer DB plans sponsored by public companies
FILED WITH?	PBGC
SENT BY?	Contributing sponsors and plan administrators of single and multiple employer DB plans subject to post-event reporting
TO PARTICIPANTS?	No
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 Notice of Underfunding

ITEM & DESCRIPTION	PBGC Notice of Underfunding – ERISA §4010 & PBGC Reg. §4014 Annual financial and actuarial information notice of plan’s funding status and the limits on the PBGC’s guarantee. Required if the FTAP of any plan is less than 80%. One plan in a controlled group missing this target will result in a 4010 filing for the entire controlled group. In addition to information previously required, the new filing requires the amount of the plan’s benefit liabilities (using PBGC assumptions), the funding target for the plan determined as if the plan had been at-risk for at least five plan years, and the plan’s FTAP.
PLANS AFFECTED?	Large single employer DB plans that, generally, have more than $50 million in unfunded vested benefits
FILED WITH?	PBGC
SENT BY?	Contributing sponsors and controlled group members subject to post-event reporting
TO PARTICIPANTS?	No
WHEN DUE?	On or before the 105th day after the end of the filer’s fiscal year (or calendar year, if controlled group members have different fiscal years). Electronic filing required in certain circumstances. Several of these waivers are based on measures of the plan’s unfunded vested benefits.

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

ITEM & DESCRIPTION	PBGC Form 200 (Notice of Failure to Make Required Contributions) – ERISA §302(f)(4) & PBGC Reg. §4043, subparts A and D 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
FILED WITH?	PBGC
SENT BY?	Plan sponsor. If a contributing sponsor is a member of a “parent-subsidiary” controlled group, the parent of such group must file Form 200.
TO PARTICIPANTS?	No
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.

This Reporting & Disclosure Calendar for Staff Plans, which was posted in December 2009, 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.

2010 Reporting & Disclosure Calendar for Staff Plans

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