The filings your plan year triggers have deadlines, and the deadlines do not move.
Form 5500 and the summary that follows it, the 1095-C furnishing and filing deadlines and the annual notices are scheduled against your plan year, not remembered.
Four things a typical plan year puts on the calendar.
The list is longer than most employers expect.
Form 5500
For a calendar-year plan the filing is due July 31, with an extension available through Form 5558 to October 15. Plans under 100 participants at the start of the plan year that are insured or unfunded may be exempt from filing (29 CFR 2520.104-20), but not from the plan document duties.
1095-C Reporting
Large employers furnish forms to employees and file with the IRS (26 U.S.C. 6056). Employees can be given a posted notice instead of a mailed form, if it is up by March 2 and stays through October 15.
Medicare Part D Notice
Notice of creditable coverage goes to Medicare-eligible individuals before October 15 each year (42 CFR 423.56).
Gag Clause Attestation
Due each year by December 31, for insured and self-funded plans alike.
Dates are set against your plan year, not the calendar year.
A plan with a July renewal has a different calendar from one with a January renewal.
Working Backward From the Deadline
Each filing is scheduled with time to gather, review and correct.
A Name Beside Each Date
Who gathers, who reviews and who signs.
Help With the Filing
We help with ACA reporting and Form 5500 filings, so every date has an owner.
A missed date is rarely free.
And it is often fixable.
Penalties
Late or missing filings can carry penalties, which is the practical reason the date matters.
Ways to Correct
Federal agencies offer ways to correct late filings, and we can help with late and back Form 5500 filings.
A Date You Can Plan Around
A calendar you can see removes the scramble in the final week.
Questions that come up.
Short answers to the questions we hear most. Each links to the full page.
Which compliance filings and notices do you schedule against the plan year?
We schedule Form 5500 and its summary, 1095-C furnishing and filing, and annual notices such as the Medicare Part D creditable coverage notice and the gag clause attestation. Each one is set against the plan year so the deadlines are planned rather than remembered.
When is Form 5500 due for a calendar-year plan?
For calendar-year plans, the Form 5500 filing is due July 31. Filing Form 5558 extends the due date to October 15. Some insured or unfunded plans with fewer than 100 participants at the start of the plan year may be exempt from filing.
What happens if we miss a compliance deadline?
Late or missing filings can bring penalties, which is the main reason to hit each date. Federal agencies also offer correction paths for late filings, and we help with late and back Form 5500 filings and ACA reporting so every date has an owner.
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General information, not legal or tax advice. Plan-specific questions belong with the plan documents, the carrier and counsel.
Send us your renewal.
We’ll tell you whether it looks competitive, where we see opportunity, and the five questions we’d put to your carrier. No cost, and no obligation to move anything.
The renewal letter
Your current plan summary
Contribution split by tier
Enrolled counts by tier
Four documents — two more if your group is 50 or more. Nothing else; every extra one is a reason to postpone.
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