Here is a summary of key compliance dates for health care reform mandates over the next 12 months or so.

August 1, 2012

• Women's Preventive Care. Non-grandfathered plans must cover women's preventive care services without cost sharing for plan years beginning on or after August 1, 2012. 

September 23, 2012

• SBC. A summary of benefits and coverage (SBC) must be provided in connection with any open-enrollment period beginning on or after September 23, 2012.

October 1, 2012

• PCORI Trust Fund Tax. The PCORI trust fund tax ($1 per covered individual) is due with respect to plan years ending on or after October 1, 2012.

January 1, 2013

• Health FSA Cap. The maximum employee contribution to a health FSA is limited to $2,500 for plan years beginning on or after January 1, 2013.

• Medicare Tax. Additional Medicare tax of 0.9% must be withheld with respect to wages paid on or after January 1, 2013, to the extent wages exceed $200,000 for the calendar year. (Additional Medicare tax of 3.8% on net investment income of high-income taxpayers also applies beginning January 1, 2013.)

January 31, 2013

• W-2 Reporting. Large employers (issued 250 or more W-2s in 2011) must issue W-2s for 2012 showing the aggregate cost of applicable employer-sponsored health coverage (report in Box 12, Code DD).

March 1, 2013

• Insurance Exchange Notice. Employers must distribute to all current employees by March 1, 2013 a notice describing certain information about the insurance exchanges. (NOTE: No guidance or sample notice has yet been provided.)

July 31, 2013

• PCORI Trust Fund Tax. Tax return (Form 720) and tax payment due for first year's PCORI trust fund tax (calendar-year plans).