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 Worksheet)
- Defined Contribution Plan Deadlines (Microsoft Excel Worksheet)
|
Plan Year End |
This Month (May) |
Next Month (June) |
|
January 31 |
2012 AFN to Participants (DB only – 100 or more participants) |
1st Quarter 2013 Plan Year Periodic Benefit Statement (DC only) |
|
|
2012 PBGC Comprehensive Premium Filing (DB only – less than 100 participants) |
|
|
February 28 |
Corrective Distributions for Failed 2012 Plan Year ADP/ACP test |
2012 AFN to Participants (DB only – 100 or more participants) |
|
|
4th Month 2013 AFTAP Certification (DB only) |
2012 PBGC Comprehensive Premium Filing (DB only – less than 100 participants) |
|
March 31 |
2013 PBGC Form 1-ES (DB only – 500 or more participants) |
Corrective Distributions for Failed 2012 Plan Year ADP/ACP test |
|
4th Quarter 2012 Plan Year Periodic Benefit Statement (DC only) |
4th Month 2013 AFTAP Certification (DB only) |
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April 30 |
|
2013 PBGC Form 1-ES (DB only – 500 or more participants) |
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|
|
4th Quarter 2012 Plan Year Periodic Benefit Statement (DC only) |
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May 31 |
2011 SAR to Participants (w/ extension) |
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New Plan or Discretionary Amendment Adoption for 2012 Plan Year |
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Correction of Failed 2012 Plan Year ADP/ACP Test |
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Safe Harbor Notice to Participants for 2013 Plan Year |
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June 30 |
3rd Quarter 2012 Plan Year Periodic Benefit Statement (DC only) |
2011 SAR to Participants (w/ extension) |
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Benefit Restriction Notice to Participants (DB only – assuming 2012 AFTAP not yet certified by actuary) |
New Plan or Discretionary Amendment Adoption for 2012 Plan Year |
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Correction of Failed 2012 Plan Year ADP/ACP Test |
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Safe Harbor Notice to Participants for 2013 Plan Year |
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July 31 |
2011 Form 5500 (w/ extension) |
3rd Quarter 2012 Plan Year Periodic Benefit Statement (DC only) |
|
2011 AFN to Participants (DB only – less than 100 participants)* |
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|
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2012 PBGC Comprehensive Premium Filing (DB only – 100 or more participants) |
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Benefit Restriction Notice to Participants (DB only – assuming 2012 AFTAP not yet certified by actuary) |
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August 31 |
Contribution for 2011 Plan Year |
2011 Form 5500 (w/ extension) |
|
2011 SAR to Participants (w/o extension) |
2011 AFN to Participants (DB only – less than 100 participants)* |
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|
10th Month 2012 AFTAP Certification (DB only) |
2012 PBGC Comprehensive Premium Filing (DB only – 100 or more participants) |
|
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September 30 |
2nd Quarter 2012 Plan Year Periodic Benefit Statement (DC only) |
Contribution for 2011 Plan Year |
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2011 SAR to Participants (w/o extension) |
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10th Month 2012 AFTAP Certification (DB only) |
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October 31 |
2011 Form 5500 (w/o extension) |
2nd Quarter 2012 Plan Year Periodic Benefit Statement (DC only) |
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November 30 |
|
2011 Form 5500 (w/o extension) |
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December 31 |
1st Quarter 2013 Plan Year Periodic Benefit Statement (DC only) |
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*AFN due by Form 5500 filing date, regardless of available extended due date.