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Recurring Deadlines for 401(k) Plans - 2012

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2012 Deadlines for CY Plan (unless otherwise noted) Action/Form Name Form Number When Due (Generally deadlines for IRS and DOL Forms are extended to the next business day if the due date falls on the weekend or holiday.) Who Is Responsible Delivered To
Recurring Deadlines for 401(k)Plan
Each pay period Deferral Remittance   Safe Harbor for Small Plans: within 7 business days of pay date; other-wise, as soon as administratively possible Employer Trust/Custodian
1/31 Distribution Reporting Form 1099-R By Janurary 31 of each calendar year Payor Recipient
2/1 or 2/10 Annual Return of Withheld Federal Income Tax Form 945 2/1 or 2/10 if taxes timely paid Payor IRS
2/28 or 3/31 Distribution Reporting to IRS Forms 1099-R / 1096 2/28 (or 3/31 if filled electronically) Payor IRS
3/1 Notification of Excess Deferral (participates in more than one unrelated 401(k))   By March 1 of each Calendar year Participant Plan Administrator
3/15 Corrective Distribution for failed ADP/ACP without 10% Excise Tax (non EACAs)   2-1/2 months after plan year-end Employer/Trustee Participants
3/15 Filling of Corporate Tax Return and Contribution Deadline for Deductibility (without extension, see below) Form 1120 2-1/2 months after fiscal year-end Corporate Employer IRS
3/15 Request for Automatic Extension-Corporate Tax Returns (to 9/1715) Form 7004 File on or before 2-1/2 months after fiscal year-end Corporate Employer IRS
3/31 (for Jan 1 entry) Summary Plan Description   Within 90 days of becoming a participant Plan Administrator New Participants
4/2** Excise Taxes for failure to make timely correction of failed ADP/ACP test for 2009 PY Form 5330 Last day of the 15th month after the plan year-end to which the excess contributions or excess aggregate contributions relate Plan Sponsor IRS
4/2** Required Minimum Distribution Date (age 70 ½ or retiring participants over age 70 ½ under IRS Section 401(a)(9)   By April 1 of each calendar year Employee/Trustee Participants
4/16** Corrective Distribution of 402(g) (Excess Deferrals)   By April 15 of each calendar year Plan Administrator / Trustee Participants
4/16** Filling of Individual and/or Partnership Tax Returns & Contribution Deadlines for Unincorporated Entities (without extension, see below) Form 1040, 1065 with Schedule K-1 15th day of 4th month after end of partnership(or personal) tax year Sole Proprietor, Partnership, LLC or LLP (assuming election to be taxed as unincorporated entity) IRS/Partner/Member
4/16** Request for Automatic Extension-Individual (to 10/15) and Partnership (to 9/15) Tax Returns Form 4868 Individual; Form 8736 Partnership 15th day of 4th month after end of partnership (or personal ) tax year Sole Proprietor, Partnership, LLC or LLP (assuming election to be taxed as unincorporated entity) IRS
4/30 Annual Statement of Pooled Fund, Other Data Needed for 5500 Filling   120th day after end of plan year Bank, Insurance Company, Plan Sponsor Plan Administrator
7/2** Deadline for processing corrective distributions for failed ADP/ACP test from a plan with an eligible automatic arrangement (EACA) without a 10% excise tax.   6 months after a plan year end Employer/Trustee Participants
7/2** Corrective distribution for failed ADP/ACP without 10% excise tax (eligible EACAs).   6 months after a plan year end Employer/Trustee Participants
7/29* Summary of Material Modifications   210th day after end of plan year when modification was adopted Plan Administrator Participants, Beneficiaries
7/31 Excise Taxes (on prohibited transactions ) Form 5330, Part III Last day of 7th month after end of tax year of disqualified person Disqualified person involved in prohibited transaction IRS
7/31 Annual Report of Plan (with Schedules) Form 5500 series Last day of 7th month beginning after end of plan year (or as extended) Plan Sponsor DOL
7/31 Request for Automatic Extension-5500 Series (2-1/2 months) Form 5558 Due date for Form 5500 Plan Sponsor IRS
7/31 Statement of Deferred Benefits   No later than filling of Form 5500 (Schedule SSA) Plan Administrator Participants
9/17** Extended Deadline for Filling of Corporate Tax Returns (and contribution deadline for deductibility) Form 1120 Six months after original filling deadline Plan Sponsor IRS
9/17** Extended Deadline for Filling of Partnership Tax Return (and final contribution deadline for deductibility for Partnerships) Form 1065 with Schedule K-1 Five months after original filling deadline (note change in due date from Oct 15) Sole Proprietor, Partnership, LLC or LLP (assuming election to be taxed as unincorporated entity) IRS/Partner/Member
10/1** Summary Annual Report   Last day of 9th month beginning after end of plan year (or as extended) Plan Administrator Participants, Beneficiaries
10/15 Amendment to Correct 410(b) Failure   9-1/2 months after end of plan year Plan Sponsor Plan Files
10/15 Extended Deadline for Filling Plan's Annual Report Form 5500 2-1/2 months after original filing deadline Plan Sponsor IRS
10/15 Extended Deadline for Filling of Individual Tax Return (and final contribution deadline for deductibility for Sole Proprietors) Form1040 Six months after original due date Sole Proprietor, Partnership, LLC or LLP (assuming election to be taxed as unincorporated entity) IRS/Partner/Member
11/1 2010 SIMPLE Plan Notice   60 days prior to the start of the plan year Plan Administrator or Plan Sponsor Participants
12/1* 2012 Safe Harbor Notice (and Contingent Notice for 3% safe harbor contribution, if applicable)   30-90 days prior to start of plan year using Safe Harbor design Plan Administrator or Plan Sponsor Participants
12/1* 2012 Supplemental Notice for Safe Harbor Plan that issued Contingent Notice at beginning of year as to
whether 3% safe harbor will be made for the current year
  At least 30 days before end of plan year Plan Administrator or Plan Sponsor Participants
12/1* Qualified Default Investment
Alternative Notice for 2013
  At least 30 days before begininng of plan year Plan Administrator or Plan Sponsor Participants
12/1* Auto Enrollment Safe Harbor Notice for 2013   At least 30 days before beginning of plan year Plan Administrator or Plan Sponsor Participants
12/17** Extended Deadline for Summary Annual Report   Two months after the extended deadline for filling form 5500 Plan Administrator Participants, Beneficiaries
12/31 Prospective Amendment to Remove Safe Harbor Status (for 2013 PY)   No later than December 31 of current year Plan Administrator or Plan Sponsor Plan Files
12/31 Prospective Amendment to Add Automatic Enrollment to plan (QACA/EACA)(for 2013 PY)   No later than December 31 of current year Plan Administrator or Plan Sponsor Plan Files
12/31 Self-Correction of Significant Qualification Failures under Rev.Proc.2008-50 (2010 Plan Year)   Last day of 2nd plan year following plan year of failure(last day of 3rd plan year after ADP/ACP failure) Plan Administrator or Plan Sponsor Plan Files
12/31 Required Minimum Distribution Date (over age 70 1/2 ) under IRS Section 401(a)(9)   By December 31 of each calendar year Employee/Trustee Participants
12/31 Corrective Distribution for Failed ADP/ACP with 10% Excise Tax or QNEC Distribution   Last day of plan year following the year of failure Plan Administrator or Plan Sponsor Participants or Trustee
One-Time Only 2012 Deadlines
1/17 Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits (formerly Schedule SSA (Form 5500)) for 2009 & 2010 Form 8955-SSA 1/17/12 Plan Sponsor IRS
1/31 Submission of Cycle A Individually Designed Plans Form 5300 1/31/12 Employer IRS
4/1* Fee Disclosure (408(b)(2)) to Plan Sponsors   4/1/2012 Service Providers/Advisors Plan Fiduciaries
5/31 404(a) Annual F to Plan Participants   For plan years beginning on or after November 1, 2011 disclosure must be provided to participants on or before the date they can first direct their investments Plan Sponsor Participants
8/14 404(a) Quarterly Fee Disclosure to Plan Participants form For plan years beginning on or after November 1, 2011 itemized fee disclosure must be provided to participants every calendar Quarter beginning 90 days after the initial annual fee disclosure is due Plan Sponsor Participants
Other Possible Nonrecurring Deadlines
1/31 Submission of Cycle E Individually Designed Plans Form 5300 1/31 Employer IRS
As needed Notice to Interested Parties   10-24 days before Form 5300,5310,5307 or 6406 is sent to IRS Plan Sponsor Interested Parties
As needed, with regular updates as indicated Summary Plan Description   120 days after plan is subject to reporting; updates due every five years if plan amended, ten years if not Plan Administrator Participants, Beneficiaries
As needed Notice of Merger, Consolidation or Transfer Form 5310-A 30 days prior to merger, etc., of plan assets and liabilities Plan Sponsor IRS
As needed Black-Out Notice   30-60 days prior to last day in which participant may effect change Plan Administrator Participants, Employer (if publicly traded company stock is involved)
As needed Mapping Investment Notice   30-60 days prior to last day in which participant may effect change Plan Sponsor Participants
Quarterly 404(a) Quarterly Fee Disclosure to Plan Participants   After the initial 8/14 rollout, Itemized Fee disclosure must be provided to participants every calendar Quarter Plan Sponsor Participants
As needed 404(a) Initial Fee Disclosure to Plan Participants   After the initial rollout on May 31, 2012, disclosure must be provided on or before the date participant can first direct their investments Plan Sponsor Participants
As needed Fee Disclosure (408(b)(2)) to Plan Sponsors Upon Fee Changes   As soon as practicable, but no later than 60 days form the date of change Service Providers/Advisors Plan Fiduciaries
Annually Benefit Statements for Trustee-Directed Plans   At least annually, no later than the day on which 5500 form is filed by plan (but no later than the 5500 due date, including extensions) Plan Administrator or Plan Sponsor Participants
As needed Application for Determination Upon Termination Form 5310 Before assets are distributed Plan Administrator or Employer IRS
As needed Plan Documents Certain documents must be provided upon written request: Form 5500, SPD, plan document, trust agreement No later than 30 days after a written request. Plan Sponsor Participants or Participants' representatives
As needed Diversification Notice   No later than 30 days before individual is first eligible to divest Plan Administrator or Plan Sponsor Participants
As needed SIMPLE 401(k) Termination or Conversion   No later than last day of second year employer exceeds 100 employees Plan Sponsor Plan Files, Notice to Participants
As needed Auto Enrollment Safe Harbor Notice   Reasonable period prior to first contribution is made Plan Administrator or Plan Sponsor Participants
As needed Automatic Enrollment Notice for Preemption   Reasonable period prior to first contribution is made Plan Administrator or Plan Sponsor Participants
Annually Annual 404(a) Fee Disclosure to Plan Participants   Within 12 months of the last notice provided Plan Sponsor Participants
Quarterly Benefit Statements for Participant Directed Plans   Within 45 days of each calendar quarter end Plan Administrator or Plan Sponsor Participants
As needed Summary Plan Description   Within 90 days of becoming a Participant Plan Administrator New Participants

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