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 (September) | Next Month (October) |
| January 31 | 2nd Quarter 2023 Plan Year Periodic Benefit Statement (DC only) | Contribution for 2022 Plan Year |
| 2022 SAR to Participants (w/o extension) | ||
| 10th Month 2023 AFTAP Certification (DB only) | ||
| New Plan Adoption for 2022 Plan Year (S Corporation or Partnership – w/ extension) | ||
| February 28 | 2022 Form 5500 (w/o extension) | 2nd Quarter 2023 Plan Year Periodic Benefit Statement (DC only) |
| March 31 | 2022 Form 5500 (w/o extension) | |
| April 30 | 1st Quarter 2023 Plan Year Periodic Benefit Statement (DC only) | |
| May 31 | 2022 AFN to Participants (DB only – 100 or more participants) | 1st Quarter 2023 Plan Year Periodic Benefit Statement (DC only) |
| June 30 | Corrective Distributions for Failed 2022 Plan Year ADP/ACP test | 2022 AFN to Participants (DB only – 100 or more participants) |
| 4th Month 2023 AFTAP Certification (DB only) | ||
| July 31 | 4th Quarter 2022 Plan Year Periodic Benefit Statement (DC only) | Corrective Distributions for Failed 2022 Plan Year ADP/ACP test |
| 4th Month 2023 AFTAP Certification (DB only) | ||
| August 31 | 4th Quarter 2022 Plan Year Periodic Benefit Statement (DC only) | |
| September 30 | 2021 SAR to Participants (w/ extension) | |
| Discretionary Amendment Adoption for 2022 Plan Year | ||
| Correction of Failed 2022 Plan Year ADP/ACP Test | ||
| Safe Harbor Notice to Participants for 2023 Plan Year | ||
| October 31 | 3rd Quarter 2022 Plan Year Periodic Benefit Statement (DC only) | 2021 SAR to Participants (w/ extension) |
| Discretionary Amendment Adoption for 2022 Plan Year | ||
| Correction of Failed 2022 Plan Year ADP/ACP Test | ||
| Safe Harbor Notice to Participants for 2023 Plan Year | ||
| November 30 | 2021 Form 5500 (w/ extension) | Benefit Restriction Notice to Participants (DB only – assuming 2022 AFTAP not yet certified by actuary) |
| 2021 AFN to Participants (DB only – less than 100 participants)* | 3rd Quarter 2022 Plan Year Periodic Benefit Statement (DC only) | |
| 2022 PBGC Comprehensive Premium Filing (DB only) | ||
| New Plan Adoption for 2021 Plan Year (C Corporation or Sole Proprietorship – w/ extension) | ||
| December 31 | Contribution for 2022 Plan Year | 2022 Form 5500 (w/ extension) |
| 2022 SAR to Participants (w/o extension) | 2022 AFN to Participants (DB only – less than 100 participants)* | |
| 10th Month 2023 AFTAP Certification (DB only) | 2023 PBGC Comprehensive Premium Filing (DB only) | |
| New Plan Adoption for 2022 Plan Year (S Corporation or Partnership – w/ extension) | Benefit Restriction Notice to Participants (DB only – assuming 2023 AFTAP not yet certified by actuary) | |
| New Plan Adoption for 2022 Plan Year (C Corporation or Sole Proprietorship – w/ extension) |
*AFN due by Form 5500 filing date, regardless of available extended due date.
