Important Dates

January 31

IRS Form 945 – Deadline for employer to file IRS Form 945 to report income tax withheld from qualified plan distributions made during the prior plan year.

However, the deadline may be extended to February 10 if taxes were timely deposited during the prior plan year.

Jan 31

IRS Form 1099R – Deadline for employer to distribute Form 1099-R to participants and beneficiaries who received a distribution (including a direct rollover) during prior plan year.

This includes a direct rollover from a Qualified Retirement Plan

March 15

Plan Contribution Deadline – Corporate employer contributions to be made to plan trusts in order for such amounts to be deductible on corporate tax returns (assuming the employer is operating on a calendar-year fiscal year).

Note that this deadline may be extended if an extension is obtained for the corporate tax return.

April 1

Age 70 1/2 Distribution Requirements – Deadline for plan administrator to distribute prior year’s required minimum distribution for any terminated employee who reached age 70 1/2 or older during the prior year.

April 15

PBGC 4010 Filing – (105 days after the end of the plan year) Deadline for contributing sponsors (and each controlled group member) to file form if:

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

2). Any single-employer plan in the contributing sponsor’s controlled group fails to make a requiredinstallment or other required payments to a plan, and as a result, a lien is imposed pursuant to ERISAsection 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 thecontributing sponsor’s controlled group and any portion of such waiver is still outstanding.

December 1

Safe Harbor Notice – (at least 30 but no more than 90 days before the beginning of the plan year)

Deadline for plan administrator to distribute a notice of intent to use a safe harbor formula to participants and beneficiaries. This notice must be provided within a reasonable period of time before the beginning of the plan year.

The regulations provide a safe harbor of not less than 30 days but not more than 90 days before the beginning of the plan year.

December 1

Qualified Default Investment Alternative (QDIA) Annual Notice – (at least 30 days before the end of the plan year).

Deadline for plan administrator to provide annual QDIA notice to participants or beneficiaries.

December 31

Discretionary Amendments – Deadline for plan sponsor to adopt discretionary plan amendments for calendar-year plans.