As the end of the calendar year approaches, employers that sponsor group health plans must ensure timely compliance with several federal reporting and disclosure requirements. These obligations, mandated under various federal laws, including the Employee Retirement Income Security Act (ERISA), the Affordable Care Act (ACA), and the Consolidated Appropriations Act (CAA), must be fulfilled in a timely manner to avoid potential penalties.
The table below focuses on key dates relevant to plans that operate on a calendar year basis to assist plan sponsors in meeting their year-end obligations.
In addition to the deadlines above, the end of the plan year is a good time to ensure that all applicable annual notice requirements (e.g., the Children’s Health Insurance Program notice) have been satisfied.
This Compliance Bulletin is not intended to be exhaustive nor should any discussion or opinions be construed as legal advice. Readers should contact legal counsel for legal advice. ©2025 Zywave, Inc. All rights reserved.