When is the Section 125 Open Enrollment / Election Notice due?

Before the start of each plan year; reasonable advance notice for elections. Our recommended target, not a legal deadline for every plan: with open enrollment materials, about 30 days before the plan year starts.

Who is responsible for the Section 125 Open Enrollment / Election Notice?

Client/Other TPA (compliance TPA). Delivered to: All eligible employees.

Compliance Calendar/Resource

Notice & DisclosureAnnual

Section 125 Open Enrollment / Election Notice

IRC § 125; Prop. Treas. Reg. § 1.125-2

Employer must provide participants with notice of open enrollment period, available benefits, election procedures, and any plan changes. Must give participants a reasonable period to make elections before plan year begins.

ResponsibleClient/Other TPA (compliance TPA)

Deliver ToAll eligible employees

Legal timingBefore the start of each plan year; reasonable advance notice for elections

Our targetWith open enrollment materials, about 30 days before the plan year starts. This is our recommended timing, not a legal deadline for every plan. The legal timing is above.

Section 125 Open Enrollment / Election Notice

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