The annual Medicare Part D open enrollment period for the 2013 year begins October 15, 2012 and runs through December 7th.  The Medicare Part D Notice of Creditable or Non-creditable Coverage must be provided to Medicare-eligible individuals at least annually, prior to the Medicare Part D open enrollment period.  This means that all Medicare Part D notices of creditable or non-creditable coverage must be provided prior to October 15, 2012. Below are links to the CMS model notices:

• Model Individual Creditable Coverage Disclosure Notice Language (English or Spanish)
• Model Individual Non-Creditable Coverage Disclosure Notice Language (English or Spanish)

The information contained in this Benefit Beat is not intended to be legal, accounting, or other professional advice, nor are these comments directed to specific situations.

As required by U.S. Treasury rules, we inform you that, unless expressly stated otherwise, any U.S. federal tax advice contained in this Benefit Beat is not intended or written to be used, and cannot be used, by any person for the purpose of avoiding any penalties that may be imposed by the Internal Revenue Service.