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|
Deadlines
| Report or Form |
Due Date |
Report Recipient |
| Form 5500 with appropriate schedule |
7 months after each plan year end |
Department of Labor
Copy to participant if requested in writing |
Form 5500EZ Annual Report
One participant with assets
greater than $100,000 |
7 months after
each plan year end
|
Department of Labor
|
| Summary Annual Report |
9 months after each plan year end |
Participants and
Beneficiaries |
Forms 1099R
For distributions from a qualified
retirement plan |
January 31 following
year of withholding |
Participant receiving the
distribution |
Form 1096
Annual Summary and Transmittal of Information Returns (Summary
of Forms 1099R) |
February 28th following
Calendar Year of Distribution |
IRS |
Form 945
Annual Return of Withholding
Federal Income Tax - Withholding
on pension distributions |
January 31st following
year of withholding |
IRS |
| Summary Plan Description |
Within 120 days after a
plan is established or within 90
days after the employee becomes
an eligible participant |
Participants and
Beneficiaries |
PBGC Filing Deadline for
Form 1 or Form 1-EZ (for defined
benefit plans only) |
10 and 1/2 months following
each plan year end |
PBGC |
Employer Contributions to
Qualified Plan |
To be deductible for the tax year,
contributions must be deposited
by the due date of the company's tax
return, including extensions |
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