[author: Ryan Gorman]
Employers and plan sponsors must comply with numerous filing and notice deadlines for their retirement and health and welfare plans. Failure to comply with these deadlines can result in costly penalties. To avoid such penalties, employers should remain informed with respect to the filing and notice deadlines associated with their plans.
The filing and notice deadline table below provides key filing and notice deadlines for the next two months. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Please note that the deadlines will generally be different if your plan year is not the calendar year. Please also note that the table is not a complete list of all applicable filing and notice deadlines (including any available exceptions and/or extensions), just the most common ones.
|
Deadline
|
Item
|
Action
|
Affected Plans
|
|
August 14 (within 45 days after the close of the second quarter of plan year)
|
Benefit Statements for Participant-Directed Plans
|
Deadline for plan administrator to send benefit statement for the second quarter of the plan year to participants in participant-directed defined contribution plans.
|
Defined Contribution Plans with participant-directed investments
|
|
Quarterly Fee Disclosure
|
Deadline for plan administrator to disclose fees and administrative expenses deducted from participant accounts during the second quarter of the plan year. Note that the quarterly fee disclosure may be included in the quarterly benefit statement or as a stand-alone document.
|
|
August 15
(the 15th day of the 8th month after the end of the plan year)
|
IRS Forms 990 and 990-EZ
|
Deadline for tax-exempt trusts associated with qualified retirement plans and voluntary employee beneficiary associations (VEBAs) to file Forms 990 or 990-EZ with the IRS for prior year if the trustee obtained a 3-month extension by filing a Form 8868.
|
Qualified Retirement Plans*
Voluntary Employee Beneficiary Associations
|
|
August 30
|
Comparative Chart of Investment Alternatives
|
Deadline for plan administrator to furnish the 2015 comparative chart of investment alternatives.
|
Defined Contribution Plans with participant-directed investments
|
|
September 15
(8 ½ months after the end of the plan year)
|
Minimum Contribution Deadline
|
Deadline for plan administrator to contribute balance of minimum contributions necessary to avoid a funding deficiency.
|
Defined Benefit Plans
|
|
September 30 (within 9 months of the end of the plan year)
|
Summary Annual Report (SAR)
|
Deadline for plan administrator to distribute Summary Annual Report for prior year to participants and beneficiaries. This deadline may be extended until 2 months following the close of the extension period for filing a Form 5500, if applicable.
|
Defined Contribution Plans
Health and Welfare Plans
(unfunded welfare plans are exempt)
|
|
September 30
(last day of the 9th month following the end of the prior plan year)
|
Certification of Adjusted Funding Target Attainment Percentage (AFTAP)
|
Deadline for actuary to certify AFTAP to avoid presumption that AFTAP is less than 60%.
|
Defined Benefit Plans
|
*Qualified Retirement Plans include all defined benefit and defined contribution plans that are intended to satisfy Code §401(a).
