Annual Deadlines
Qualified retirement plans have many recurring deadlines throughout each plan year. It is important to know the deadlines for different government filings, participant notices, plan amendments, contributions, and other actions required of the plan sponsor. Missing these deadlines can have significant consequences.
The following table summarizes basic deadlines that are approaching for defined benefit pension plans (DB) and/or defined contribution plans (DC). This table is for informational purposes only and may not be comprehensive under all circumstances. Other deadlines may apply under other situations (such as a short plan year or if your plan has a plan year different from the fiscal year).
To determine which basic deadlines apply to your plan, find the month and day that corresponds to the end of your plan’s year in the first column of the table below and read across to see which deadlines are approaching in the next two months. More than one deadline may apply in the same month and some deadlines shown may not apply to your plan.
For a more detailed description of a particular deadline shown or to print a customized reminder calendar for a given calendar year based on your plan’s plan year, you may download one or both of the following worksheets:
- Defined Benefit Plan Deadlines (Microsoft Excel 2007 Worksheet)
- Defined Contribution Plan Deadlines (Microsoft Excel 2007 Worksheet)
Paper filing of 2011 Form 1099-R must be filed with the IRS (with Form 1096) for distribution(s) during 2010 calendar year by February 28, 2012.
|
Plan Year End |
This Month (February) |
Next Month (March) |
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January 31 |
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2012 PBGC Form 1-ES (DB only – 500 or more participants) |
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|
4th Quarter 2011 Plan Year Periodic Benefit Statement (DC only) |
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February 28 |
2010 SAR to Participants (w/ extension) |
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New Plan or Discretionary Amendment Adoption for 2011 Plan Year |
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|
Correction of Failed 2011 Plan Year ADP/ACP Test |
|
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March 31 |
3rd Quarter 2011 Plan Year Periodic Benefit Statement (DC only) |
2010 SAR to Participants (w/ extension) |
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New Plan or Discretionary Amendment Adoption for 2011 Plan Year |
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|
|
Correction of Failed 2011 Plan Year ADP/ACP Test |
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Safe Harbor Notice to Participants for 2012 Plan Year |
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April 30 |
2010 Form 5500 (w/ extension) |
3rd Quarter 2011 Plan Year Periodic Benefit Statement (DC only) |
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2010 AFN to Participants (DB only – less than 100 participants)* |
Benefit Restriction Notice to Participants (DB only – assuming 2011 AFTAP not yet certified by actuary) |
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2011 PBGC Comprehensive Premium Filing (DB only – 100 or more participants) |
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May 31 |
Contribution for 2010 Plan Year |
2010 Form 5500 (w/ extension) |
|
2010 SAR to Participants (w/o extension) |
2010 AFN to Participants (DB only – less than 100 participants)* |
|
|
10th Month 2011 AFTAP Certification (DB only) |
2011 PBGC Comprehensive Premium Filing (DB only – 100 or more participants) |
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Benefit Restriction Notice to Participants (DB only – assuming 2011 AFTAP not yet certified by actuary) |
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June 30 |
2nd Quarter 2011 Plan Year Periodic Benefit Statement (DC only) |
Contribution for 2010 Plan Year |
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2010 SAR to Participants (w/o extension) |
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10th Month 2011 AFTAP Certification (DB only) |
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July 31 |
2010 Form 5500 (w/o extension) |
2nd Quarter 2011 Plan Year Periodic Benefit Statement (DC only) |
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August 31 |
|
2010 Form 5500 (w/o extension) |
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September 30 |
1st Quarter 2011 Plan Year Periodic Benefit Statement (DC only) |
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October 31 |
2010 AFN to Participants (DB only – 100 or more participants) |
1st Quarter 2011 Plan Year Periodic Benefit Statement (DC only) |
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2010 PBGC Comprehensive Premium Filing (DB only – less than 100 participants) |
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November 30 |
Corrective Distributions for Failed 2010 Plan Year ADP/ACP test |
2010 AFN to Participants (DB only – 100 or more participants) |
|
|
4th Month 2011 AFTAP Certification (DB only) |
2010 PBGC Comprehensive Premium Filing (DB only – less than 100 participants) |
|
December 31 |
2012 PBGC Form 1-ES (DB only – 500 or more participants) |
Corrective Distributions for Failed 2011 Plan Year ADP/ACP test |
|
|
4th Quarter 2011 Plan Year Periodic Benefit Statement (DC only) |
4th Month 2012 AFTAP Certification (DB only) |
*AFN due by Form 5500 filing date, regardless of available extended due date.