Excerpt from Health Insurance Reform Timeline chart:

- W2 inclusion of cost of employer-sponsored health coverage for employers who filed more than 250 Forms W2 in prior year. 2012 Forms W2, due 1/31/13

- Medical Loss Ratio Rebates to be paid by insurers. Employers may need procedures in place governing how such amounts will be treated and allocated. 8/1/12.

- New standardized summary of benefits and coverage (SBC). 60-day advance notice of any material change. The initial distribution of SBCs was delayed to open enrollment periods beginning on or after 9/23/12.

- Extension of Waiver of Annual Limits: Plans wanting to extend their waiver of the restrictions on annual limits must reapply by deadline. 12/31/12.