Form 5500 Filing Deadline (Calendar-year Plans Only)

The regular deadline for filing Form 5500 for ERISA-covered employee benefit plans that operate on a calendar year is July 31, 2024, unless a reporting exemption applies. Form 5500 must be filed by the last day of the seventh month following the end of ...

PCORI Fee Deadline (Self-insured Plans Only)

Employers with self-insured health plans must pay PCORI fees each year. Employers use IRS Form 720 to report and pay PCORI fees, which are based on the average number of lives covered under the plan. PCORI fees for plan years ending in 2023 are due by ...

Provide SAR to Plan Participants (Calendar-year Plans Only)

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Employers must provide a summary annual report (SAR) to plan participants by Sept. 30, 2024, for calendar-year plans if the employee benefit plan’s Form 5500 deadline was not extended. The SAR must be provided within nine months of the close of the ...

Watch for MLR Rebates (Fully Insured Health Plans Only)

Employers with insured health plans might receive rebates if their issuers did not meet their medical loss ratio (MLR) percentage for 2023. Rebates must be provided by Sept. 30 following the end of the MLR reporting year. Employers who receive rebates ...