Thursday, January 10, 2019

Calendar of Health and Welfare Benefit Plan Compliance Tasks** and Dates

Action Item Due Date

Reporting of value of health coverage on Form W-2 January 31, 2019*
(Optional for employers issuing under 250 W-2's)

File ACA information reporting returns with IRS (for paper filing) February 28, 2019*

DOL Form M-1 (for MEWAs) March 1, 2019*
Disclosure of creditable/noncreditable status of prescription drug coverage to CMS March 1, 2019
Provide ACA information reporting returns to individuals March 4, 2019
Last day for flexible spending accounts with 2½ month grace periods March 15, 2019

File ACA information reporting returns with IRS (for electronic filing) April 1, 2019*

Form 990 or Form 8868 if requesting extension May 15, 2019

Summary of Material Modifications for prior year amendments July 29, 2019
Form 720 filing and payment of PCORI fee July 31, 2019*
Form 5500 or file Form 5558 to request an extension July 31, 2019

Form 990 (if on extension) or Form 8868 if requesting additional extension August 15, 2019

Summary Annual Report (if no extension) September 30, 2019

Provide notice of creditable/noncreditable prescription drug coverage to participants October 14, 2019*
Form 5500 filed if on extension October 15, 2019

Form 990 (if additional 3-month extension) November 15, 2019
Summary Annual Report (if on extension) December 15, 2019
Deadline for correcting DCAP discrimination test failures December 31, 2019

**Assumes calendar plan and sponsor tax year. Does not account for weekends, extended due dates other than for Forms 5500 and 990, short plan years, or new plans. The “weekend rule,” which extends due dates falling on weekends to the following Monday, generally applies to filing deadlines and certain other acts under tax rules.

*Date does not vary regardless of plan year