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


Author, Ryan Gorman, Atlanta, +1 404 572 4609,

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. King & Spalding is happy to assist you with any questions you may have regarding compliance with the filing and notice requirements for your employee benefit plans.




Affected Plans

September 15
(8 ½ months after the end of the plan year)

Minimum Contribution Deadline

Deadline for plan administrator to contribute balance of minimum contributions necessary to avoid a funding deficiency.

Defined Benefit Plans

September 23

Updated Business Associate Agreements (BAA)

Deadline to amend non-grandfathered BAAs to comply with the updated HIPAA compliance rules pursuant to the Department of Health and Human Services’ “Omnibus Final Rule.”
BAAs that were in effect prior to January 25, 2013 and are not renewed or updated between March 26, 2013 and September 23, 2013 receive “grandfathered” status and need not be amended to comply with the new rules until September 22, 2014 (or, if earlier, the date the BAA is renewed or modified on or after September 23, 2013).

Non-grandfathered BAAs associated with Health and Welfare Plans

September 30 (within 9 months of the end of the plan year)

Summary Annual Report (SAR)

Deadline for plan administrator to distribute Summary Annual Report for prior year to participants and beneficiaries. This deadline may be extended until 2 months following the close of the extension period for filing a Form 5500, if applicable.

Defined Contribution Plans

Health and Welfare Plans

(unfunded Health and Welfare Plans are exempt)

September 30
(last day of the 9th month following the end of the prior plan year)

Certification of Adjusted Funding Target Attainment Percentage (AFTAP)

Deadline for actuary to certify AFTAP to avoid presumption that AFTAP is less than 60%.


Defined Benefit 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


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