Deadline Reminders for Calendar Year Defined Benefit Retirement 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)

New Plan Establishment
Dec 31 all-day

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

Jan
15
Tue
2019
Q4 Contribution Installment
Jan 15 all-day

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

Jan
31
Thu
2019
Form 1099-R to Participants
Jan 31 all-day

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

Feb
10
Sun
2019
File Form 945
Feb 10 all-day

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

Feb
28
Thu
2019
Form 1099-R to IRS (Paper Filing)
Feb 28 all-day

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

Large PBGC Comprehensive Premium Filing
Feb 28 all-day

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

Mar
15
Fri
2019
Amendments to Increase Prior Year Benefits
Mar 15 all-day

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

Mar
31
Sun
2019
Form 1099-R to IRS (Electronic Filing)
Mar 31 all-day

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

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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