Deadline |
Document/Item |
Description |
Plans Affected |
January 31 |
IRS Form 5300
Cycle Filings |
Deadline for filing a Determination Letter request according to a five-year cycle based upon the last digit of the plan sponsor’s employer identification number (EIN) |
Qualified Retirement Plans |
IRS Form 1099-R
|
Deadline for payer (i.e., employer, trustee or custodian) to issue IRS Form 1099-R to participants and beneficiaries who received a retirement plan distribution (including direct rollovers, periodic annuities, pension payments, excess deferrals or excess contributions). |
Qualified Retirement Plans |
IRS Form W-2 (must report value of health coverage) |
Deadline for employer to report the aggregate cost of applicable employer-sponsored health coverage on each employee’s Form W-2. The cost of coverage includes health and prescription drug coverage and health flexible spending account (FSA) value for the plan year (but only the amount in excess of the employee’s cafeteria plan salary reduction). Long-term care insurance, HRA contributions and certain stand-alone dental or vision coverage is not required to be reported. |
Health and Welfare Plans |
February 28 (if filing paper forms)
April 2 (if filing electronic forms) |
IRS Form 1099-R |
Deadline for payer to file Form 1099-R with the IRS for 2013 retirement plan distributions. Form 1096 should be filed with Form 1099-R if it is a paper filing. If the forms are filed electronically, the deadline can be extended until April 2. |
Qualified Retirement Plans |
March 15
(2 ½ months after the end of the plan year) |
Excess Contributions |
Deadline for plan to distribute any excess contributions and earnings from the prior year to avoid 10% excise tax on employer (other than eligible automatic contribution arrangements (EACAs)). |
401(k) Plans Other Than EACAs |
Other DOL, IRS, ACA Reporting and Notice Deadlines |
DOL |
Deadline |
Document/Item |
Description |
Plans Affected |
Upon enrollment and annually thereafter |
Women’s Health and Cancer Rights Act (WHCRA) Notice |
Deadline for providing a description of benefits available under WHCRA (and applicable deductibles and coinsurance limits for such benefits). |
Health and Welfare Plans that provide mastectomy benefits |
IRS |
Not less than 30 or more than 180 days prior to the initial payment starting date |
Notice of Eligible Rollover Distribution |
Deadline for notice explaining eligible rollover distribution to an eligible retirement plan (i.e., an IRA, §403(b), §457(b) or §401(a) plan) and mandatory withholding requirements. |
Qualified Retirement Plans |
Affordable Care Act (ACA) |
Not less than 30 days before coverage may be rescinded |
Notice of Rescission |
Deadline for plan administrator (for self-insured plans) or plan sponsor or insurer (for fully insured plans) to provide written notice of retroactive termination of health coverage due to fraud or intentional misrepresentation of material facts by a participant. |
Health and Welfare Plans |