Employee Benefits Year-End Actions To Be Taken

The following is a brief reminder of those actions that companies and benefit plans may be required to take before year end.

Welfare Plans

• Flex Account Use It or Lose It Extension
• HIPAA Portability & Creditable Coverage
• Other HIPAA Portability Issues

Non-Qualified Deferred Compensation Arrangements

• Internal Revenue Code Section 409A

Qualified Retirement Plans

• Cash Outs/Automatic Rollovers
• Retroactive Annuity Starting Date (RASD)
• 401(k) Plans