May and June 2014 Filing and Notice Deadlines for Qualified Retirement and Health and Welfare Plans


[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 and excise taxes. To avoid such penalties and excise taxes, employers must 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 common to calendar year plans for the next two months. Please note that the deadlines will be different if your plan year is not the calendar year. Please also note that the table does not include all applicable filing and notice deadlines, just the most common ones. King & Spalding is happy to assist you with any questions you may have regarding compliance with the filing and notice requirements for your employee benefit plans.




Affected Plans

May 14 (within 45 days after the close of the first quarter of plan year)

Benefit Statements for Participant-Directed Plans

Deadline for plan administrator to send benefit statement for the first quarter of the 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 first 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.

May 15
(the 15th day of the 5th 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. A 3-month extension may be obtained by filing a Form 8868, which must be filed by this date.

Qualified Retirement Plans
Voluntary Employee Beneficiary Associations*

June 30
(last day of 6th month following the plan year)

Excess Contributions

Deadline for plan administrator to distribute eligible automatic contribution arrangement (EACA) excess contributions and earnings from the prior year to avoid 10% excise tax.

401(k) Plans with EACA

* Qualified Retirement Plans include all defined benefit and defined contribution plans that are intended to satisfy Code §401(a)

Author, Ryan Gorman, Atlanta, +1 404 572 4609,


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