Compliance Resource Center

2024 PCORI Fee Deadline

Plan administrators sponsoring self-funded health plans, Health Reimbursement Arrangements (HRAs), and non-excepted Flexible Spending Arrangements (FSAs) must submit and pay their 2024 PCORI Fees using IRS Form 720 on or before July 31, 2025.  For these purposes, self-funded plans include Level Funded plans, Individual Coverage HRAs (ICHRAs), as well as so-called “deductible buy-down” and “partially self-funded” health plans. 

Although PCORI Fees also apply to fully insured plans, the insurer is responsible for submitting and paying PCORI fees on behalf of the fully insured plan.  If you are uncertain as to what types of plans you offer or are not sure if this applies to you, please contact a member of your AssuredPartners Account Management Team.

Please see our most recent PCORI blog entry here.

DOL Form 5500 Deadline
(for plan years ending December 31, 2024; actual deadline varies based on plan year end date)

Unless excepted, all ERISA health and welfare plans must file a DOL Form 5500 by the last day of the seventh month following the end of the plan year, or the next business day if the deadline falls on a weekend.  This deadline can be extended two months by a timely Form 5558 filing.

Although ERISA health and welfare plans with fewer than 100 participants on the first day of the plan year are generally exempted from filing a 5500, all MEWAs as well as so-called "funded" plans (e.g., with plan assets held in a trust, such as a VEBA trust) that are not fully insured must file regardless of plan size.

Plans that meet the criteria for a governmental plan or church plan ERISA exception do not have to file a Form 5500.

Other deadlines may be approaching for your plan.