| Medicare Part D Notice of Creditable Coverage. All employers who sponsor a group health plan with prescription drug coverage must send a Notice of Creditable Coverage or Non-Creditable coverage to all of its Medicare Part D-eligible participants. |
November 14, 2009 |
| Medicare Part D Annual Enrollment Period Begins. Those enrolled in a Medicare Part D plan may change their enrollment, and others may enroll for the first time. Period ends on December 31. |
November 15, 2009 |
| Grace Period Amendment Deadline. If an employer wants to implement a grace period of up to 2-1/2 months for its Health Flexible Spending Arrangement (FSA) or Dependent Care FSA, it must do so before the end of its current plan year. |
December 31, 2009
(for calendar-year plan years) |
| New Thresholds Take Effect.
New benefits-related thresholds for Health Savings Accounts (HSAs), High-Deductible Health Plans (HDHPs), Nondiscrimination Testing and Transportation Plans take effect:
HSAs/HDHPs
· Annual HSA Contribution Levels
o Self-only HDHP coverage: $3,000 (2009), $3,050 (2010)
o Family HDHP coverage: $5,950 (2009), $6,150 (2010)
o Age 55 catch-up contributions: $1,000 (2009), $1,000 (2010)
· HDHP Out-of-pocket Maximums
o Self-only coverage: $5,800 (2009), $5,950 (2010)
o Family coverage: $11,600 (2009), $11,900 (2010)
· Minimum HDHP Deductibles
o Self-only coverage: $1,150 (2009), $1,200 (2010)
o Family coverage: $2,300 (2009), $2,400 (2010)
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January 1, 2010
|
| Form 941 Filing and FUTA Deposit Deadline. Due date for filing Form 941 and making FUTA deposits for the third quarter of 2009. |
January 31, 2010 |
| 2009 W-2s. Employers must send the Wage & Tax Statements to employees no later than this date. It includes information on wages and taxable and non-taxable benefits. |
February 1, 2010 |
| HITECH Act Takes Primary Effect. Many provisions of the HITECH Act, including those related to Business Associates, become effective. |
February 17, 2010 |
| Penalties for HITECH Act Breach Notice Violations Begin. The Department of Health and Human Services imposed a six-month moratorium on penalties. It expires on this day. |
February 22, 2010 |