2005 Reporting & Disclosure Calendar for Benefit Plans






The Segal Company's 2005 Reporting & Disclosure Calendar for Benefit 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 underlined item below.

An easy-to-print PDF version of the 2005 Reporting & Disclosure Calendar for Benefit Plans is also available on this Web site by clicking here.

A paper version of the 2005 Reporting & Disclosure Calendar for Benefit Plans is also available. The content is identical to these online resources, but is presented differently. To request that poster-size publication, please click here.

     
DEPARTMENT OF HEALTH AND HUMAN SERVICES (HHS) REQUIREMENTS
  Notice of Privacy Practices for Protected Health Information (HIPAA – Health Insurance Portability and Accountability Act – Privacy Regulation)  
  Notice Concerning Actuarial Equivalence  
  Application for Plan Sponsor Subsidy & Attestation of Actuarial Equivalence  
 
DEPARTMENT OF LABOR (DOL) REQUIREMENTS
  Plan Documents  
  Summary Annual Report (SAR)  
  Summary Plan Description (SPD)  
  Summary of Material Modifications (SMM)  
  Summary of Material Reduction in Covered Services or Benefits  
  Notice of Failure to Meet Minimum Funding Standard  
  Suspension of Benefits Notice  
  Statement of Accrued and Vested Pension Benefits  
  Women's Health and Cancer Rights Act (WHCRA) Notices  
  Form M-1  
  Blackout Period Notification  
  404(c) Disclosures  
 
INTERNAL REVENUE SERVICE (IRS) REQUIREMENTS
  Form W-2 (Wage and Tax Statement)  
  Notice Regarding Withholding from Annuity and Pension Plan Payments  
  Reminder of Election Regarding Withholding on Annuity and Pension Plan Payments  
  Form 1099 MISC (Report of Miscellaneous Income)  
  Form 1099R  
  Form 990 & Form 990EZ (Annual Return of Organization Exempt from Income Tax)  
  Explanation of Rollover and Certain Tax Options  
  Notification of Age 70½ Distribution Requirements  
  Notice of Reduction in Future Accruals  
  Notice of Intent to Use Safe Harbor Formula  
 
JOINT DOL/IRS REQUIREMENTS
  Explanation of Qualified Joint and Survivor Annuity (QJSA)  
  Explanation of Qualified Preretirement Survivor Annuity (QPSA)  
  Notices of Continuation of Health Coverage under the Consolidated Omnibus Budget Reconciliation Act (COBRA)  
  Notice of Insufficient Payment of COBRA Premium  
  Notice of Unavailability of Continuation Coverage  
  Notice of Termination of Continuation Coverage  
  Certificate of Creditable Coverage  
  Notice of Special Enrollment Rights  
  General Notice of Preexisting Condition Exclusion  
  Individual Notice of Period of Preexisting Condition Exclusion  
  Notice of Coverage Relating to Hospital Length of Stay in Connection with Childbirth  
  Form 5500 Series or 5500EZ (Annual Return/Report of Employee Benefit Plan)  
  Schedule A (Insurance Information)  
  Schedule B (Actuarial Information)  
  Schedule C (Service Provider Information)  
  Schedule D (DFE/Participating Plan Information)  
  Schedule E (ESOP Annual Information)  
  Schedule G (Financial Transaction Schedule)  
  Schedule H (Financial Information)  
  Schedule I (Financial Information)  
  Schedule P (Annual Return of Fiduciary of Employee Benefit Trust)  
  Schedule R (Retirement Plan Information)  
  Schedule SSA (Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits)  
  Schedule T (Qualified Pension Plan Coverage Information)  
  Form 5558 (Application for Extension of Time)  
 
PENSION BENEFIT GUARANTY CORPORATION (PBGC) REQUIREMENTS
  PBGC Form 1-ES (Estimated Premium Payment Form)  
  PBGC Form 1 or Form 1-EZ (Annual Premium Payment Form)  
  Schedule A  
  Advance Notice of Reportable Events  
  Post-Event Notice of Reportable Events  
  Participant Notice of Underfunding  
  PBGC Notice of Underfunding  
  PBGC Form 200 (Notice of Failure to Make Required Contributions)  

This Reporting & Disclosure Calendar for Benefit Plans 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, clients should rely on their attorneys for legal advice on questions of specific application to their plans.

If you want to receive a hyperlink to the electronic version of next year’s Reporting & Disclosure Calendar for Benefit Plans when it becomes available, register your e-mail address by completing the brief form that you can access by clicking here. Please be assured that The Segal Company will keep this information confidential. We will not share it with anyone outside Segal.


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