October and November Filing and Notice Deadlines for Qualified Retirement and Health and Welfare Plans


Author, Ryan Gorman, Atlanta, +1 404 572 4609, rgorman@kslaw.com.

Employers and plan sponsors must comply with numerous filing and notice deadlines for their retirement and health and welfare plans. Failure to comply with these deadlines can result in costly penalties and excise taxes. To avoid such penalties and excise taxes, employers must remain informed with respect to the filing and notice deadlines associated with their plans.

The filing and notice deadline table below provides key 2013 filing and notice deadlines common to calendar year plans for the next two months. Please note that the deadlines will be different if your plan year is not the calendar year. Please also note that the table does not include all applicable filing and notice deadlines, just the most common ones.




Affected Plans

October 1

Exchange Notice to Employees

Deadline for employers to provide a written notice to current employees that (i) describes the state health insurance exchanges and (ii) provides information about the premium subsidies for health insurance that may be available if the employer’s plan is unaffordable or does not provide minimum value.

For all employees hired on or after October 1, 2013, notice must be provided to such new employees within 14 days of their first day of employment.

Model language issued by the Department of Labor (“DOL”) is available at the following hyperlinks for:

Employers subject to the Fair Labor Standards Act

October 14

Medicare Part D Creditable Coverage Notice to Individuals

Deadline for employers that provide prescription drug coverage to Medicare Part D eligible individuals to provide a written disclosure notice to Medicare eligible individuals and their dependents covered under the plan indicating whether their prescription drug coverage is creditable coverage.

Health and Welfare Plans that provide prescription drug coverage to Medicare Part D eligible individuals

October 15
(2 ½ months after extension granted)

DOL Form 5500

Deadline for plan administrator to file Form 5500 for prior year if deadline was extended by filing a Form 5558.

Retirement Plans

Health and Welfare Plans

IRS Form 8955-SSA

Deadline for plan administrator to File Form 8955-SSA if deadline was extended by filing a Form 5558.

Retirement Plans

October 15
(9 ½ months after the previous plan year)

PBGC Premium Filing

Deadline for large plans (500 or more participants) to pay variable PBGC premium for current plan year or to reconcile Form 1-ES filing.

Defined Benefit Plans with 500 or more participants

November 1 (by the first day of open enrollment)

Summary of Benefits and Coverage for Health Plans that Require Reapplication

Deadline for group health plan administrator (for self-insured plans) or group health plan administrator or insurer (for fully insured plans) to provide a Summary of Benefits Coverage (SBC) if written application materials are required for renewal.

Group Health Plans and Health Insurance Issuers

November 14
(within 45 days after the close of the third quarter)

Benefit Statements for Participant-Directed Plans

Deadline for plan administrator to send benefit statement for the third quarter of the plan year to participants in participant-directed defined contribution plans.

Defined Contribution Plans with participant-directed investments

Quarterly Fee Disclosure

Deadline for plan administrator to disclose fees and administrative expenses deducted from participant accounts during the third quarter of the plan year. Note that the quarterly fee disclosure may be included in the quarterly benefit statement or as a stand-alone document.

November 15
(the 15th day of the 11th month after the end of the plan year)

IRS Forms 990 and 990-EZ

Deadline for tax-exempt trusts associated with qualified retirement plans and voluntary employee beneficiary associations (VEBAs) to file Forms 990 or 990-EZ with the IRS for prior year if the trustee obtained a second 3-month extension by filing a Form 8868.

Qualified Retirement Plans*

Voluntary Employee Beneficiary Associations

* Qualified Retirement Plans include all defined benefit and defined contribution plans that are intended to satisfy Code §401(a).

Written by:


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