Deadline

Item

Action

Affected Plans

February 14 (within 45 days after the close of the fourth quarter of previous plan year)

Quarterly Benefit Statements for Participant-Directed Plans

Deadline for plan administrator to send quarterly benefit statement for the fourth quarter of previous plan year to participants in participant-directed defined contribution plans.

Defined Contribution Plans that allow participants to direct investments

Quarterly Fee Disclosure

Deadline for plan administrator to disclose fees and administrative expenses deducted from participant accounts during the fourth quarter of the previous plan year. Note that the quarterly fee disclosure may be included in the quarterly benefit statement or as a stand-alone document.

February 25

2013 Comparative Chart of Investment Alternatives

Deadline for plan administrator to furnish the 2013 comparative chart of investment alternatives (originally required to be furnished by August 30, 2013), if plan administrator took advantage of a one-time delay to align the timing with that of other plan enrollment materials.

Defined Contribution Plans with participant-directed investments

February 28 (if filing paper forms)

IRS Form 1099-R

Deadline for employer to file IRS Form 1099-R. If the form is filed electronically, the deadline can be extended until April 1.

Qualified Retirement Plans*

March 1
(60 days after the beginning of the plan year)

Medicare Part D Creditable Coverage Disclosure

Deadline for employers that provide prescription drug coverage to Medicare Part D eligible individuals to disclose to the Centers for Medicaid and Medicare Services (CMS) whether the coverage is “creditable prescription drug coverage” by completing the Online Disclosure to CMS Form at https://www.cms.gov/Medicare/Prescription-Drug-Coverage/CreditableCoverage/CCDisclosureForm.html

Health and Welfare Plans that provide prescription drug coverage to Medicare Part D eligible individuals

March 15
(2 ½ months after the plan year)

Excess Contributions

Deadline for plan administrator to distribute any excess contributions and earnings from the prior year to avoid 10% excise tax on employer (other than eligible automatic contribution arrangements (EACAs)).

401(k) Plans Other Than EACAs

March 31
(last day of 3rd 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 10 points less than prior year AFTAP.

Defined Benefit Plans