Deadline Reminders for Calendar Year Defined Benefit Retirement Plans

Sep
15
Sat
2018
Contribution Due for Minimum Funding
Sep 15 all-day

Contribution due for minimum funding

Employer Contributions Due
Sep 15 all-day

Employer contributions are due by the tax filing date plus extensions but no later than 9/15 (All DB Plans)

Sep
30
Sun
2018
AFTAP Must be Certified
Sep 30 all-day

Adjusted Funding Target Attainment Percentage (AFTAP) must be certified (DB Plans)

Summary Annual Report to Participants
Sep 30 all-day

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)

Oct
15
Mon
2018
File Extended Form 5500
Oct 15 all-day

Extended Form 5500 must be filed (All Plans)

PBGC Annual Comprehensive Premium Filing
Oct 15 all-day

Filing deadline for PBGC Annual Comprehensive Premium Filing (Midsize DB Plans & Variable Rate Large DB Plans)

Q3 Contribution Installment
Oct 15 all-day

Third quarter contribution installment for current year, if applicable (DB Plans)

Oct
30
Tue
2018
Small Plan PBGC Comprehensive Premium Filing
Oct 30 all-day

PBGC comprehensive premium filing for the prior year (Small DB Plans)

Dec
15
Sat
2018
Summary Annual Report to Participants
Dec 15 all-day

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

Dec
31
Mon
2018
Adopt Discretionary Plan Amendments
Dec 31 all-day

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

Contact Us

Pinnacle Plan Design is a third-party administrator (TPA) for employer-sponsored qualified retirement plans. We specialize in retirement plan design, administration and actuarial consulting. Pinnacle has a local presence in Tucson and Phoenix, Arizona (AZ), as well as Houston, Texas (TX) and Columbus, Ohio (OH), and we proudly serve businesses nationwide.

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