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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.

Plan Year End This Month (July) Next Month (August)
January 31   2017 Form 5500 (w/o extension)
February 28 1st Quarter 2018 Plan Year Periodic Benefit Statement (DC only)  
March 31 2017 AFN to Participants (DB only – 100 or more participants) 1st Quarter 2018 Plan Year Periodic Benefit Statement (DC only)
April 30 Corrective Distributions for Failed 2017 Plan Year ADP/ACP test 2017 AFN to Participants (DB only – 100 or more participants)
  4th Month 2018 AFTAP Certification (DB only)  
May 31 4th Quarter 2017 Plan Year Periodic Benefit Statement (DC only) Corrective Distributions for Failed 2017 Plan Year ADP/ACP test
    4th Month 2018 AFTAP Certification (DB only)
June 30   4th Quarter 2017 Plan Year Periodic Benefit Statement (DC only)
July 31 2016 SAR to Participants (w/ extension)  
  New Plan or Discretionary Amendment Adoption for 2017 Plan Year  
  Correction of Failed 2017 Plan Year ADP/ACP Test  
  Safe Harbor Notice to Participants for 2018 Plan Year  
August 31 3rd Quarter 2017 Plan Year Periodic Benefit Statement (DC only) 2016 SAR to Participants (w/ extension)
  Benefit Restriction Notice to Participants (DB only – assuming 2017 AFTAP not yet certified by actuary) New Plan or Discretionary Amendment Adoption for 2017 Plan Year
    Correction of Failed 2017 Plan Year ADP/ACP Test
    Safe Harbor Notice to Participants for 2018 Plan Year
September 30 2016 Form 5500 (w/ extension) 3rd Quarter 2017 Plan Year Periodic Benefit Statement (DC only)
  2016 AFN to Participants (DB only – less than 100 participants)*  
  2017 PBGC Comprehensive Premium Filing (DB only)  
  Benefit Restriction Notice to Participants (DB only – assuming 2017 AFTAP not yet certified by actuary)  
October 31 Contribution for 2016 Plan Year 2016 Form 5500 (w/ extension)
  2016 SAR to Participants (w/o extension) 2016 AFN to Participants (DB only – less than 100 participants)*
  10th Month 2017 AFTAP Certification (DB only) 2017 PBGC Comprehensive Premium Filing (DB only)
    Benefit Restriction Notice to Participants (DB only – assuming 2017 AFTAP not yet certified by actuary)
November 30 2nd Quarter 2017 Plan Year Periodic Benefit Statement (DC only) Contribution for 2016 Plan Year
    2016 SAR to Participants (w/o extension)
    10th Month 2017 AFTAP Certification (DB only)
December 31 2017 Form 5500 (w/o extension) 2nd Quarter 2018 Plan Year Periodic Benefit Statement (DC only)

*AFN due by Form 5500 filing date, regardless of available extended due date.