Deadline

Item

Action

Affected Plans

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

April 1

Notification of Age 70 ½ Distribution Requirements (RMD)

Deadline for plan administrator to distribute prior year’s required minimum distribution for any terminated employee who reached age 70 ½ or older during the prior year.

Qualified Retirement Plans*

Deadline for plan administrator to distribute prior year’s required minimum distribution for any active employee who is also a 5% owner and who reached age 70 ½ during the prior year.

April 15

Excess Deferrals

Deadline for plan to distribute prior year’s deferrals in excess of Internal Revenue Code (IRC) §402(g) annual dollar limit and related earnings.

401(k) Plans

April 15

(105 days after the end of the plan year)

PBGC 4010 Filing

Deadline for contributing sponsors (and each controlled group member) to file PBGC Form 4010 if:

1) Any single-employer plan in the contributing sponsor’s controlled group had a prior year AFTAP of less than 80%;

2) Any single-employer plan in the contributing sponsor’s controlled group fails to make a required installment or other required payments to a plan, and as a result, a lien is imposed pursuant to ERISA section 303(k)(1) or IRC section 430(k)(1); or

3) The IRS has granted funding waivers of more than $1 million to any single-employer plan in the contributing sponsor’s controlled group and any portion of such waiver is still outstanding.

Defined Benefit Plans

April 30

(no later than 120 days after the end of the plan year)

Annual Funding Notice

Deadline for the plan administrator to provide a plan funding notice to the PBGC, to each plan participant and beneficiary and to each employer that has an obligation to contribute under the plan.

Defined Benefit 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

Qualified Retirement Plans

Voluntary Employee Beneficiary Associations