Second quarter contribution installment for current year, if applicable (DB Plans)
Initial filing deadline for Form 5500 (or extend using Form 5558)
Contribution due for minimum funding
Employer contributions are due by the tax filing date plus extensions but no later than 9/15 (All DB Plans)
Adjusted Funding Target Attainment Percentage (AFTAP) must be certified (DB Plans)
Summary Annual Report (SAR) must be disbursed to participants if Form 5500’s were not extended (All Non‐extended Plans not covered by the PBGC)
Extended Form 5500 must be filed (All Plans)
Filing deadline for PBGC Annual Comprehensive Premium Filing (Midsize DB Plans & Variable Rate Large DB Plans)
Third quarter contribution installment for current year, if applicable (DB Plans)
PBGC comprehensive premium filing for the prior year (Small DB Plans)