| All Plans | Defined Benefit | Defined Contribution | |
|---|---|---|---|
| January | |||
| 01/15 | Fourth quarter contribution installment for prior year, if applicable. | ||
| 01/31 | Form 1099-R must be sent to participants who received distributions during prior calendar year. | ||
| February | |||
| 02/10 | Form 945 must be filed (1/31 if taxes are due or 2/10 if taxes timely paid). | ||
| 02/14 | Periodic pension benefit statement 45 days after the close of the quarter. | ||
| March | |||
| 03/15 | Corporate tax and contribution deadline | Corrective distributions for failed ADP/ACP tests (401(k) Plans). | |
| April | |||
| 04/01 | PBGC Annual Funding Notice must be disbursed to participants (Large plans). | ||
| 04/15 | First quarter contribution installment for current year, if applicable. | Corrective distributions to participants who deferred more than the maximum 401(k) limit (401(k) Plans) | |
| 04/30 | PBGC Reportable Event. | ||
| May | |||
| 05/15 | Periodic pension benefit statement (DC Plans that require quarterly disclosures). | ||
| July | |||
| 07/15 | Second quarter contribution installment for current year, if applicable. | ||
| 07/31 | Initial filing deadline for Form 5500 and Form 8955-SSA and Form 5330 (or extend using Form 5558) | ||
| August | |||
| 08/14 | Periodic pension benefit statement 45 days after the close of the quarter (DC Plans that require quarterly disclosures) | ||
| September | |||
| 09/15 | Contribution due for minimum funding; additionally, employer contributions are due by the tax filing date plus extensions but no later than 9/15. | Funding for plans subject to minimum funding (e.g. money purchase plans) is due regardless of tax filing date; additionally employer contributions are due by the tax filing date plus tax return extensions | |
| 09/30 | 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). | Adjusted Funding Target Attainment Percentage (AFTAP) must be certified. | |
| October | |||
| 10/15 | Extended Form 5500 must be filed. | Filing deadline for PBGC Annual Comprehensive Premium Filing (DB Plans, if applicable).
Third quarter contribution installment for current year, if applicable. |
Employer contributions are due by the tax filing date plus extensions (Only applicable to Schedule C (1040) filers). |
| November | |||
| 11/14 | Periodic pension benefit statement 45 days after the close of the quarter (DC Plans that require quarterly disclosures) | ||
| December | |||
| 12/01 | Safe Harbor Notice (and Contingent Notice for 3% safe harbor contribution, if applicable). | ||
| 12/15 | Summary Annual Report (SAR) must be disbursed to participants if Form 5500’s were extended (All Extended Plans not covered by the PBGC). | Summary Annual Report (SAR) must be disbursed to participants if Form 5500’s were extended (All Extended Plans). | |
| 12/31 | Any discretionary plan amendments must be adopted by 12/31 in order to be effective during the year.
Plan establishment due date if a new plan is desired (Plan must be established by fiscal year end). |
||
| All Plans | Defined Benefit | Defined Contribution | |