Beginning November 14, 2012, plan sponsors must provide a quarterly disclosure notice to participants and beneficiaries of administrative and individual expenses actually charged to their accounts for calendar year plans and most non-calendar year plans. As set forth in the final regulations issued this past July, plan sponsors must provide the actual dollar amounts of any administrative fees or individual fees or expenses charged against a participant's account during the previous plan year quarter along with a description of the services to which the charges relate. 
If this information has not yet been received, plan sponsors should communicate with their service providers now to gather the appropriate fee and expense information in order to ensure that the information is accurate, complete and distributed timely to participants and beneficiaries. The ongoing due date for future quarterly fee disclosures is 45 days after the end of each quarter.