JAN 15 / Last required quarterly contribution for defined benefit (DB) plans for 2009, due 15 days after last plan year quarter.
FEB 1 / Many recordkeepers require participant data for average deferral percentage (ADP)/average contribution percentage (ACP), top heavy, and 402(g) compliance testing to be returned by this date.
FEB 1 / Deadline for sending Form 1099-R to participants who received distributions during previous year. Note: The deadline is usually January 31, which falls on a Sunday in 2010.)
FEB 1 / DB Notice of Benefit Restrictions must be provided to participants and beneficiaries of any benefit restrictions that apply due to the plan being less than 80% funded. Note: Usually due January 31, which falls on a Sunday in 2010, or 30 days after valuation date at which the restriction is determined.
FEB 16 / Quarterly Benefit/Disclosure Statement for Participant-Directed DC Plans: Good Faith Compliance due 45 days after the end of the quarter. Note: Usually due February 15, which is a holiday in 2010.
MAR 1 / Deadline for filing form 1099-R with the IRS to report distributions made in the previous year (if not filed electronically). Note: The deadline is usually February 28, which falls on a Sunday in 2010.
MAR 1 / PBGC Form 1-ES Estimated Premium Payment (flat-rate premium for plans with >500 participants) due. Note: This is due by the last day of the second month in the premium payment year.
MAR 15 / Employer contributions due for 12/31 fiscal year-ends in order to take deduction with no corporate tax extension.
MAR 15 / Forms 1042S and 1042 due to IRS to report retirement plan distributions made to nonresident aliens and income tax withheld from distributions made to nonresident aliens.
MAR 15 / Deadline for ADP/ACP refunds without 10% excise tax on employer (due 2½ months following plan year end).
MAR 15 / Application of Waiver for Minimum Funding Standard for DB and Money Purchase Pension Plans (due no later than the 15th day of the third month after the close of the plan year for which the waiver is requested).
MAR 31 / Electronic filing of 1099Rs for 2009 distributions due to IRS.
APR 15 / 402(g) distributions of excess deferral amounts due to participants.
APR 15 / First required quarterly contribution due for DB plans for 2010 plan year.
APR 30 / Annual funding notice to participants, beneficiaries, and labor organizations representing participants from plan sponsors of single and multiemployer DB pension plans. Note: Small plans (covering fewer than 100 participants) must provide the notice by the filing due date of the plan’s IRS Form 5500. This notice takes the place of the summary annual report for a DB plan.