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Thursday July 5th 2007

The following provides insurance agents/brokers, employers and benefits professionals a checklist of key upcoming dates and deadlines related to health benefits. This does not constitute all of the deadlines applicable to employers and some deadlines may be different based on variations in plan year or plan design.

Description Date
HIPAA’s NPI Deadline for Covered Entities. All covered entities(except small health plans, who have an additional year) must exclusively use National Provider Identifiers on and after this date.

May 23, 2007

Deadline for 2008 HSA Amounts. Per TRHCA, IRS must issue guidance on what the 2008 amounts will be for the high-deductible health plan (HDHP) deductible and out-of-pocket maximum and the HSA contribution maximum.

June 1, 2007

HIPAA Wellness-Nondiscrimination Regulations Go Into Effect. For plans starting on or after July 1, 2007, the recently issued final regulations take effect.

July 1, 2007

Form 5500 Filing Deadline. Generally, for health plans with 100 or more covered participants, the 5500 report must be filed no later than the last day of the seventh month after the end of the plan year. This is July 31 for plans with a calendar-year plan year.

July 31, 2007

Summary Annual Report Deadline. For group health plans that are required to file a Form 5500, they must distribute a Summary Annual Report no later than nine months after the end of the plan year, unless an exception applies.

September 30, 2007
(for calendar-year
plan years)

Medicare Part D Retiree Drug Subsidy Application. Employers seeking the 28% RDS for a plan year starting on January 1, 2007, must apply for it no later than 90 days before the start of the plan year.

October 1, 2007
(for calendar-year
plan years)

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, 2007
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, 2007
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