The table below sets forth key filing and notice deadlines common to calendar year retirement and health and welfare plans through July. Please note that the deadlines will be different if your plan year is not the calendar year. For a look at the key filing and notice deadlines for the entire year, please see the March edition of the K&S Compensation and Benefits Insights.
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June 30 (last day of 6th month following the plan year)
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Excess Contributions
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Deadline for employer to distribute eligible automatic contribution arrangement (EACA) excess contributions and earnings from the prior year to avoid 10% excise tax.
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401(k) Plans That Are EACAs
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July 1, 2012
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Receipt of Fee Disclosures from Covered Service Providers
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Deadline for covered service providers to provide certain fee information to responsible plan fiduciary.
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Retirement Plans* *
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July 28 (no later than 210 days after the end of the plan year in which the change was effective)
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Summary of Material Modifications
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Deadline for plan administrator to distribute summary of material modifications reflecting any changes to the plan summary description arising from any plan amendments adopted during prior year.
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Retirement Plans
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July 31 (within 210 days after the close of the plan year)
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Form 5500
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Deadline for plan administrator to file Form 5500 for prior year. This deadline is extended to September 15th if plan sponsor’s corporate tax return is extended, and is extended to October 15th if plan sponsor files Form 5558 for extension.
Generally required for all ERISA plans with 100 or more participants.
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Retirement Plans
Health and Welfare Plans
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July 31
(The last day of the 7th month of the following plan year)
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Form 8955-SSA
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Deadline for plan administrator to File Form 8955-SSA (replaced the Form SSA).
Note that Form 5058 may be used to obtain an extension.
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Retirement Plans
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* * Retirement Plans means all employee pension benefit plans as defined in ERISA §3(2).
