Deadline

Item

Action

Affected Plans

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*

February 28 (end of the 2nd month of the plan year)

Pension Benefit Guaranty Corporation (PBGC) Form 1-ES

Deadline for plan administrator with 500 or more participants on the last day of the plan year preceding the PBGC premium payment to file Form 1-ES and pay an amount equal to at least 90% of the flat rate premium paid in the prior plan year.

Defined Benefit 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

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