2009 Reporting & Disclosure Calendar for Benefit Plans

Abstract

This annual publication summarizes the 2010 reporting and disclosure requirements of the Pension Protection Act of 2006 (PPA'06), the Department of Health and Human Services (HHS), the Department of Labor (DOL), the Internal Revenue Service (IRS) and the Pension Benefit Guaranty Corporation (PBGC) of interest to sponsors of benefit plans. The 2010 Reporting & Disclosure Calendar for Benefit Plans lists and describes the forms, schedules and notices that must be filed with each organization for which plan types and by what deadlines. It also indicates who must file and whether copies must be provided to participants.

PPA'06 Requirements

  • Notice of Benefit Limitations and Restrictions
  • Annual Funding Notice
  • Distress or Involuntary Termination Information
  • Notice of Qualified Automatic Contribution Arrangement (QACA) and Eligible Automatic Contribution Arrangement (EACA)
  • Notice of Qualified Default Investment Alternative (QDIA)

HHS Requirements

  • Notice of Privacy Practices for Protected Health Information - Health Insurance Portability and Accountability Act (HIPAA) Privacy Regulation
  • Breach Notification for Unsecured Protected Health Information (HITECH Act provisions of Stimulus Act)
  • Notice of Creditable Coverage
  • Creditable Coverage Disclosure Notice to CMS
  • Application for Retiree Drug Subsidy (RDS) & Attestation of Actuarial Equivalence
  • Medicare Secondary Payer (MSP) Data Reporting Requirements

DOL Requirements

  • Plan Documents
  • Summary Annual Report (SAR)
  • Summary Plan Description (SPD)
  • Summary of Material Modifications (SMM)
  • Summary of Material Reduction in Covered Services or Benefits
  • Notice of Failure to Meet Minimum Funding Standard
  • Suspension of Benefits Notice
  • Periodic Benefit Statements
  • Notice of Right to Divest Employer Securities
  • Women's Health and Cancer Rights Act (WHCRA) Notices
  • Form M-1
  • Blackout Period Notification
  • Section 404(c) Disclosures
  • Notice of Availability of Investment Advice

IRS Requirements

  • Form W-2 (Wage and Tax Statement)
  • Notice Regarding Withholding from Annuity and Pension Plan Payments
  • Reminder of Election Regarding Withholding on Annuity and Pension Plan Payments
  • Form 1099 MISC (Report of Miscellaneous Income)
  • Form 1099R
  • Form 990 & Form 990EZ (Annual Return of Organization Exempt from Income Tax)
  • Explanation of Rollover and Certain Tax Options
  • Notice of Reduction in Future Accruals
  • Notice of Intent to Use Safe Harbor Formula
  • Form SSA (Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits)

Joint DOL/IRS Requirements

  • Explanation of Qualified Joint and Survivor Annuity (QJSA) and Qualified Optional Survivor Annuity (QOSA)
  • Notice of Right to Defer Distribution and the Consequences of Failure to Defer the Distritubion
  • Explanation of Qualified Preretirement Survivor Annuity (QPSA)
  • Notice of Continuation of Health Coverage under the Consolidated Omnibus Budget Reconciliation Act (COBRA)
  • Notice of Unavailability of Continuation Coverage under COBRA
  • Notice of Availability of COBRA Subsidy
  • Notice of Termination of Continuation Coverage
  • Notice of Insufficient Payment of COBRA Premium
  • HIPAA Certificate of Creditable Coverage
  • Notice of Special Enrollment Rights
  • General Notice of Preexisting Condition Exclusion
  • Individual Notice of Period of Preexisting Condition Exclusion
  • Notice of Coverage Relating to Hospital Length of Stay in Connection with Childbirth
  • Notice to Separated Participants with Deferred Vested Benefits
  • Form 5500 Series (Annual Return/Report of Employee Benefit Plan)
  • Schedule A (Insurance Information)
  • Schedule MB (Actuarial Information)
  • Schedule SB (Actuarial Statements)
  • Schedule C (Service Provider Information)
  • Schedule D (Direct Filing Entities (DFE)/Participating Plan Information)
  • Schedule E - No Longer Filed
  • Schedule G (Financial Transaction Schedule)
  • Schedule H (Financial Information)
  • Schedule I (Financial Information)
  • Schedule R (Retirement Plan Information)
  • Schedule SSA - No Longer Filed
  • Schedule 5500-SF (Short Form) (Annual Return/Report of Employee Benefit Plan)
  • Form 5558 (Application for Extension of Time)
  • Michelle's Law

PBGC Requirements

  • PBGC Form 1-ES (Estimated Premium Payment Form)
  • Comprehensive Premium Filing
  • PBGC Form 10-Advabce (Advance Notice of Reportable Events)
  • PBGC Form 10 (Post-Event Notice of Reportable Events)
  • PBGC Notice of Underfunding
  • PBGC Form 200 (Notice of Failure to Make Required Contributions)

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