"Under the old USPS rule, a plan sponsor or recordkeeper could reliably mail notices or other important benefits documents the day before a deadline, counting on the postmark reflecting the date the USPS received the mail.... [U]nder the new rule, the same plan sponsor or recordkeeper could miss a deadline if the mail was not automatically sorted until later.... Tax filings and IRS correspondence could attract late-filing penalties. COBRA notices sent even a day 'late' by postmark can expose employers to statutory penalties. Benefit claims and appeals with missed administrative deadlines can result in denied coverage or loss of discretionary review rights. ERISA-required participant notices could be deemed noncompliant."  MORE >>