Note: Plan-year deadlines assume 12/31 plan year-ends
Jan 15 / Last required quarterly contribution for defined
benefit (DB) plans for 2012 (due 15 days after last plan-year quarter-end).
Jan 31 / 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.
Jan 31 / Deadline for sending Form 1099-R to participants
who received distributions during the previous year.
Jan 31 / Deadline for submitting individually designed plans
to the Internal Revenue Service (IRS) Determination Letter Program. (For 2013,
this applies to employers with identification numbers that end in 2 or 7.)
Jan 31 / 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: Due January 31, or 30 days after
valuation date at which the restriction is determined.
Feb 15 / Quarterly Benefit/Disclosure Statement for
participant-directed defined contribution (DC) plans: Good Faith Compliance
(due 45 days after the end of the quarter).
Feb 28 / Deadline for filing Form 1099-R with the IRS to
report distributions made in the previous year (if not filed electronically).
Feb 28 / Pension Benefit Guaranty Corporation (PBGC) Form
1-ES Estimated Premium Payment (flat-rate premium for plans with more than 500
participants) due. Note: This is due by the last day of the second month in the
premium payment year.