Summary Annual Report (SAR) must be disbursed to participants if Form 5500’s were extended (All Extended Plans not covered by the PBGC)

Any discretionary plan amendments must be adopted by 12/31 in order to be effective during the year (All Plans)

Plan establishment due date if a new plan is desired (Plan must be established by fiscal year end)

Fourth quarter contribution installment for prior year, if applicable (DB Plans)

Form 1099-R must be filed (1/31 if taxes are due or 2/10 if taxes timely paid) (All Plans)

Form 945 must be filed (1/31 if taxes are due or 2/10 if taxes timely paid) (All Plans)

If filing a paper copy of Form 1099-R, it must be filed by the last day of February

PBGC comprehensive premium filing for the current year (Flat Rate Large DB Plans)

Amendments to increase plan benefits for the prior plan year must be adopted for funding purposes. (DB Plans)

If filing an electronic version of Form 1099-R, it must be filed by the last day of March