Important Dates to Remember

The following checklist provides insurance agents/brokers, employers and benefits and payroll professionals key upcoming dates and deadlines related to health benefits. This reminder list does not constitute all of the deadlines applicable to employers and some deadlines may be different based on variations in plan year or plan design.

  

NR Topic (Select topic from drop-down menu)	Description	Date
Cafeteria Plans Flexible Benefits	Form 5500 filing deadline. Generally, for health plans with 100 or more covered participants, the 5500 report must be filed no later than the last day of the 7th month after the end of the plan year. This is July 31 for plans with a calendar-year plan year.	July 31, 2013
Payroll	Form 941 filing deadline.Generally, employers must file their quarterly payroll tax returns by the end of the month after the end of each quarter.	July 31, 2013
ACA Health Care Reform	Form 720 deadline.The first installment of Patient-Centered Outcome Research (PCOR) fees is due with this quarterly excise tax form.	July 31, 2013
ACA Health Care Reform	Contraceptive-preventive care safe harbor expires.The For plan years starting on or after this date, the safe harbor exemption from this mandate expires for non-grandfathered group health plans established or maintained by nonprofit organizations whose plans have not covered contraceptive services for religious reasons.	August 1, 2013
ACA Health Care Reform	MLR rebate deadline.Insurance carriers must provide any rebates related to the Medical Loss Ratio by this date. Starting in 2014, this date will be moved to September 30.	August 1, 2013
Cafeteria Plans Flexible Benefits	Summary Annual Report Deadline. For group health plans that are required to file a Form 5500, they must distribute a Summary Annual Report no later than nine months after the end of the plan year, unless an exception applies. More information is available from the DOL.	September 30, 2013 (for calendar-year plan years)
ACA Health Care Reform	Exchange Notice Deadline.All employers must send an Exchange Notice to all current employees by this date.	October 1, 2013
Medicare	Medicare Part D Creditable/Non-Creditable Coverage Notices.The annual deadline for employer notices is moved up one month in advance due to the Affordable Care Act. Notices must be sent before October 15, 2013.	October 15, 2013
Payroll	Form 941 Filing Deadline.Generally, employers must file their quarterly payroll tax returns by the end of the month after the end of each quarter. More information is available in the IRS instructions.

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