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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.

The following two upcoming deadlines do not depend on a plan’s plan year:

April 1, 2020 – Initial required minimum distributions to commence for participants who have reached their required beginning date (i.e. following attainment of age 70½ or retirement, as specified in plan) in 2019.

April 15, 2020 – Corrective distribution of 402(g) excess deferrals for 2019 must be made to applicable participants.

Plan Year End This Month (March) Next Month (April)
January 31 4th Quarter 2019 Plan Year Periodic Benefit Statement (DC only) Corrective Distributions for Failed 2019 Plan Year ADP/ACP test
    4th Month 2020 AFTAP Certification (DB only)
February 28   4th Quarter 2019 Plan Year Periodic Benefit Statement (DC only)
March 31 2018 SAR to Participants (w/ extension)  
  New Plan or Discretionary Amendment Adoption for 2019 Plan Year  
  Correction of Failed 2019 Plan Year ADP/ACP Test  
  Safe Harbor Notice to Participants for 2020 Plan Year  
April 30 3rd Quarter 2019 Plan Year Periodic Benefit Statement (DC only) 2018 SAR to Participants (w/ extension)
  Benefit Restriction Notice to Participants (DB only – assuming 2019 AFTAP not yet certified by actuary) New Plan or Discretionary Amendment Adoption for 2019 Plan Year
    Correction of Failed 2019 Plan Year ADP/ACP Test
    Safe Harbor Notice to Participants for 2020 Plan Year
May 31 2018 Form 5500 (w/ extension) 3rd Quarter 2019 Plan Year Periodic Benefit Statement (DC only)
  2018 AFN to Participants (DB only – less than 100 participants)*  
  2019 PBGC Comprehensive Premium Filing (DB only)  
  Benefit Restriction Notice to Participants (DB only – assuming 2019 AFTAP not yet certified by actuary)  
June 30 Contribution for 2018 Plan Year 2018 Form 5500 (w/ extension)
  2018 SAR to Participants (w/o extension) 2018 AFN to Participants (DB only – less than 100 participants)*
  10th Month 2019 AFTAP Certification (DB only) 2019 PBGC Comprehensive Premium Filing (DB only)
July 31 2nd Quarter 2019 Plan Year Periodic Benefit Statement (DC only) Contribution for 2018 Plan Year
    2018 SAR to Participants (w/o extension)
    10th Month 2019 AFTAP Certification (DB only)
August 31 2018 Form 5500 (w/o extension) 2nd Quarter 2019 Plan Year Periodic Benefit Statement (DC only)
September 30   2018 Form 5500 (w/o extension)
October 31 1st Quarter 2019 Plan Year Periodic Benefit Statement (DC only)  
November 30 2018 AFN to Participants (DB only – 100 or more participants) 1st Quarter 2019 Plan Year Periodic Benefit Statement (DC only)
December 31 Corrective Distributions for Failed 2019 Plan Year ADP/ACP test 2019 AFN to Participants (DB only – 100 or more participants)
  4th Month 2020 AFTAP Certification (DB only)  

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