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30 September 2021

Deadline to Distribute Summary Annual Report (SAR)

Distribute Summary Annual Report (SAR) to employees (date may change based on benefits plan renewal date) ...

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30 September 2021

Deadline to Issue Medical Loss Ratio (MLR) Rebate

Health insurers that fail to meet the MLR standard are required to rebate (refund) the excess premium back to their policyholders. ...

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03 October 2021

Deadline to Distribute Individual Coverage Health Reimbursement Arrangement [ICHRA] Notice

Employers that provide an ICHRA must furnish written notice to each participant containing information such as a description of the HRA’s terms, a statement that the HRA may not reimburse medical expenses unless substantiation requirements are met, and the contact information of a person who can answer participants’ questions about the ICHRA. ...

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15 October 2021

Deadline to Issue Medicare Part D Creditable Coverage Disclosure

Deadline to issue disclosure to plan participants and beneficiaries stating prescription drug coverage is at least as good as coverage under Medicare Part D. ...

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01 January 2022

Distribute Summary of Benefits and Coverage (SBC)

Distribute Summary of Benefits and Coverage (SBC) (date may change based on benefits plan renewal date) ...

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01 January 2022

Distribute Summary Plan Description (SPD)

Distribute Summary Plan Description to plan participants and beneficiaries ...

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01 January 2022

Distribute Notice of Grandfathered Status

Distribute notice to plan participants regarding grandfathered plan status. ...

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28 February 2022

Deadline to File Non-Electronic 1094-C and 1095-C

Deadline to file non-electronic 1094-C and 1095-C with IRS (companies with 50+ full-time equivalent employees)... ...

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01 March 2022

Deadline to File Medicare Part D Creditable Coverage Status

Disclosure to CMS stating prescription drug coverage is at least as good as coverage under Medicare Part D. ...

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01 March 2022

Deadline to File Non-Electronic 1094-B and 1095-B

Deadline to file non-electronic 1095-B with IRS and send out to plan participants ...

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01 March 2022

Deadline to File Form M-1 for Multiple-Employer Welfare Arrangements (MEWAs)

If you are a MEWA, you may need to file Form M-1 no later than March 1 following any calendar year for which a filing is required. ...

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01 March 2022

Deadline to File Extension for Forms 1094-C and 1094-B

Employers can file Form 8809 to get an automatic 30-day extension of time to file Forms 1094-C or 1094-B. ...

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