2019 Reporting & Disclosure Calendar

Segal’s annual Reporting & Disclosure Calendar summarizes 70 individual compliance requirements for sponsors of health and retirement plans.

Our 2019 calendar covers:

  • The types of plans affected,
  • Where the items must be sent and/or filed,
  • Who is responsible for doing so, and
  • When they’re due.

Each listing includes a brief description as well as the relevant legal citation(s).

Plus, the calendar provides links to the many helpful resources — including sample reports and notices — listed throughout.

You can also request a poster-sized printed calendar for multiemployer plans.


What’s covered?

Individual requirements are broken down as follows:

  • Affordable Care Act (ACA),
  • Department of Health and Human Services (HHS),
  • Department of Labor (DOL),
  • Internal Revenue Service (IRS), and
  • Pension Benefit Guaranty Corporation (PBGC).

The calendar also groups joint DOL and IRS requirements.


What’s happening?

Here are some of the compliance issues confronting health and retirement plan sponsors in 2019:

  • Retirement plan sponsors need to review their policies and procedures related to “lost participants.” Due diligence in efforts to locate and pay these individuals can help avoid participant excise tax issues and plan qualification challenges caused by late payment of required minimum distributions.
  • Health plan sponsors should take action now to evaluate whether and when their plans could reach the thresholds established by the ACA excise tax on high-cost plans, which takes effect in 2022.

It pays to view required disclosures not as a chore, but as an opportunity to promote value and foster engagement. Summary Plan Descriptions, Summaries of Material Modifications and other required communications can help plans tell their story. They can also help participants understand and appreciate the benefits available to them.


Have a Question? Contact Us

If you need help interpreting or implementing any requirements, get in touch.


Share this page

Contact an Expert

Kathryn L. Bakich

Kathryn L. Bakich

SVP, National Health Compliance Practice Leader

Serena Simons

Serena Simons

SVP, National Retirement Compliance Practice Leader