We'll review and assist with these deadlines.

• Form 1095-C distribution to employees is due on March 2
• Medicare Part D disclosure is due to CMS on March 2
• IRS E-Filing (1094-C/1095-C) is due on March 31
• For ICHRA plans- correct line 14 with proper codes (1L through 1U) and correct line 15 for 1095-C
• The threshold for an affordable plan jumped to 9.96% for 2026- time to review to make sure all data is accurate before final reporting to the IRS

• Form 5500 preparation and audit
• Summary Plan Description (SPD) and Wrap documents updated to include the latest required language
• Under CAA (Consolidated Appropriations Act) rules, plan sponsors must have received all disclosures on compensation paid to brokers, PBMs, and other middlemen

A federal requirement born out of the Consolidated Appropriations Act (CAA). It's a reporting requirement- the federal government wants to know where healthcare dollars are being spent.

The required report includes:

• Plan list identifying each employer and plan numbers
• Average monthly premium paid by employer and employee
• Spending categories (hospital, primary care, pharmacy)
• Prescripton drug details (50 most frequent drugs, top 50 most costly, total rebates received)

Fully insured groups must respond to the carrier survey by late March or early April. The filing deadline is June 1, 2026.