Home >   Resources >   Client Resources >   Annual Deadlines

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:

December 31, 2022 – 2022 Required Minimum Distribution (RMD) deadline for participants who reached age 70 1/2 (if born before July 1, 1949) or age 72 (if born after June 30, 1949) in a previous calendar year.

January 31, 2023 – 2022 Form 1099-R due to participants who received distribution(s) in 2022 calendar year and 2022 Form 945 filed with IRS to remit any withholding still due.

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

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