Item

Action

Affected Plans

April 1

Age 70 ½ Distribution Requirements

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

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 29
(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

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

May 31 (if filing paper forms)

IRS Form 1094-B Transmittal Forms

Deadline for providers of minimum essential coverage to transmit forms to IRS reporting the months during the year that individuals enrolled in the group health plan satisfied the individual mandate by enrolling in minimum essential coverage. This deadline was extended from its original deadline of February 29.

Self-Insured Group Health Plans and Group Health Plan Insurers

IRS Form 1094-C Transmittal Forms

Deadline for plan sponsors that employed an average of at least 50 full-time employees in 2015 (also known as “Applicable Large Employers” or “ALEs”) to transmit forms to IRS reporting whether the ALEs offered an opportunity to enroll in (and whether employees did enroll in) minimum essential coverage under the ALE’s sponsored plan. This deadline was extended from its original deadline of February 29.

Applicable Large Employers