This compliance calendar assumes a plan administered on a calendar year-end basis by an employer with a calendar year-end fiscal year.  Events that are non-annual in nature, or directly related to specific circumstances of individual participants, are not included in this calendar. 

FBA, Ltd. is not a law firm, and the content of this calendar are not intended to replace or supercede the advise of legal council.  This calendar provides only general guidance, and not all rules and requirements are reflected.

• Deadline for sending Form 1099-R to participants who received distributions during the previous year.
• Form 945 (Annual Return of Withheld Federal Income Tax) due to IRS.
• Due Date for Plan Sponsors to return complete Census File and Annual Information Request Form to Recordkeeper.

• Deadline for filing paper Form 1099-R with IRS to report distributions made in previous year.

• Deadline for processing corrective distributions for failed actual deferral percentage (ADP) / actual contribution percentage (ACP) test to avoid the penalty tax. Note: Plans which contain an EACA have 6 months after the end of the plan year to distribute these excesses.
• 2009 Employer Profit Sharing and Matching contributions due in order to take tax deduction (with no corporate tax extension).
• Deadline for requesting automatic extension (to Sept. 15) of corporate tax returns.

• Deadline for filing electronic Form 1099-R with IRS to report distributions made in previous year.

• Required beginning date for participants attaining age 70 1⁄2 or retiring after age 70 1⁄2 in prior year. 

• Deadline for processing corrective distributions for 402(g) excesses.

• Deadline for restatement of pre-approved plan documents.
• Deadline for submission of IRS Form 5307.

• Deadline for processing corrective distributions for failed ADP/ACP test from plan with eligible automatic contribution arrangement (EACA) without 10% excise tax.

• Deadline for sending Summary of Material Modification (210 days after end of plan year when modification was adopted).

• Deadline for filing Form 5500 (without extension)
  
• Deadline for filing Form 5558 to request automatic extension of time to file Form 5500 (2 1⁄2 months).
• Deadline for filing Form 5330—Return of ExciseTaxes Related to Employee Benefit Plans—used to report and pay excise taxes on prohibited transactions and excess 401(k) plan contributions that occurred in prior year.

• Deadline for required contribution to Money Purchase Pension, Target Benefit Pension, and defined benefit plans (8 1/2 months after plan year end) and 2009 employer profit sharing and match contributions for those sponsors who filed a corporate tax extension.
• Deadline for filing Form 5500 if corporate tax extension is received

• Deadline for distributing Summary Annual Report (SAR) to participants, provided deadline for Form 5500 was not extended (Due to participants 9 months after close of plan year or 2 months after filing Form 5500).

• 410(b) minimum coverage test failure corrections must be complete.
  
• Form 5310-A (Notice of Plan Merger or Consolidation, Spin-off, or transfer of Plan Assets or Liabilities; Notice of Qualified Separate Line of Business) due to IRS.
• Deadline for filing Form 5500 (with all extension)

• Deadline for distributing Summary Annual Report (SAR) to participants, provided deadline for Form 5500 was extended due to a corporate tax return extension. (2 months after due date for Form 5500).

• Deadline for distributing Summary Annual Report (SAR) to participants, including all extensions of Form 5500 due date to a corporate tax return extension. (2 months after due date for Form 5500).

• Age 70 1/2 Required Minimum Distributions Due to participants who have begun receiving distributions.

• Annual Review of existing fidelity bonds for fiduciaries of retirement plans that hold employer securities and persons who handle funding or other property of such plans to ensure maximums met; information must be provided to IRS/DOL upon request.
  
  
• Defined Contribution Statements must be provided at least annually for participants who do not have the right to direct their investments and at least quarterly for participants who do have the right to direct their investments.
  
  
• Qualified Default Investment Alternative (QDIA) notice for plans that choose to use a QDIA must be provided to participants 30 days prior to initial investment and annually.
  
  
• Notice to participants of qualified automatic contributions arrangements (QACA) and qualified eligible contribution arrangements (EACA) and the ability to opt out must be provided to participants 30 days prior to eligibility and annually. (For plans with immediate eligibility, notice can be given on or as soon as feasible after eligibility).
  
  
• Notice of failure to met minimum funding standards for Money Purchase Pension Plan (within 60 days of missed payment or denial of payment waiver).
  
  
• Notice of funding waiver application for MPPs (within 14 days before application).
  
  
• Explanation for pre-retirement survivor annuity (due between first day of plan year in which participant reaches age 32 and last day of plan year in which participant reaches age 35; if participant is hired after age 35, due within one year of hire).
  
  
• Explanation of joint and survivor annuity (Between 90 and 30 days before annuity starting date.
  
  
• DC plans that require investment in company stock must provide a notice of diversification rights at least 30 days prior to the date a participant is eligible to diversify investments. Notice must include explanation of importance of diversification. [Under the Pension Protection Act of 2006, plans that did not previously provide for diversification of company stock investments must now give participants the option to diversify after three years of service.]