2018 Compliance Calendar Defined Benefit Plans

Plan year end: December 31, 2018

 

January 2018

15*   Deadline to deposit 4th quarterly contribution for prior plan year

31   Deadline for trustee to issue Form 1099-R to participants who have received distributions during the prior calendar year

31   Deadline to file Form 945 to report income tax withheld from participant accounts in 4th quarter if taxes due

February 2018

12†  Deadline to file Form 945 (see above) if taxes timely paid

28   Deadline for paper filing of Form 1096 and Form 1099-R with the IRS

March 2018

15   Last day to make contributions and take tax deduction for prior plan year without corporate tax extension

15   Deadline for application for a waiver of the minimum funding standard

31   Deadline to obtain AFTAP certification to avoid presumption for benefit restrictions

April 2018

1     Last day to pay initial Required Minimum Distributions (RMD) to affected participants who reached age 70½ during the previous year or retired after reaching age 70½

1     Presumed AFTAP takes effect unless and until the current year AFTAP Certification is issued

2†   Deadline for electronic filing of Form 1099-R with the IRS

15   Deadline to deposit 1st quarterly contribution for current plan year

16†  Deadline to file PBGC Form 4010, generally applicable if AFTAP of less than 80%

30   Deadline to distribute Annual Funding Notice (for plans with 100 or more participants and covered by the PBGC)

May 2018

1     Deadline to send notice of benefit restrictions, if restrictions are applicable as of April 1

15   Deadline to file IRS Form 990 for tax-exempt trusts associated with qualified retirement plans

*Indicates a bank holiday.

Indicates that this date is the next business day following a filing date for a DOL, IRS or PBGC form that would otherwise fall on a weekend.

 

July 2018

15   Deadline to deposit 2nd quarterly contribution for current plan year

29   Deadline to send Summary of Material Modifications (SMM) to participants and beneficiaries receiving benefits

31   Last day to file Form 5500 and Form 8955-SSA without extension

31   Deadline to distribute Annual Funding Notice (for PBGC covered plans with fewer than 100 participants without extension)

31   Deadline to send statement of deferred vested benefits (SSA information) to terminated vested participants

September 2018

15   Deadline for balance of minimum required contribution for prior plan year

30   Deadline for AFTAP certification for current plan year

30   Deadline to send Summary Annual Report to participants and beneficiaries (for non-PBGC covered plans)

October 2018

1     AFTAP-triggered benefit restrictions, if applicable

15   Deadline to deposit 3rd quarterly contribution for current plan year

15   Last day to file Form 5500 and Form 8955-SSA with Form 5558 extension

15   Last day to submit PBGC comprehensive premium filing and payment to PBGC (for plans with more than 100 participants)

31   Deadline to send notice of benefit restrictions, if restrictions are applicable as of October 1

December 2018

15   Year End Questionnaire will be distributed to allow Findley to gather year-end information relating to annual administration and testing

15   Extended deadline for Summary Annual Report (for non-PBGC covered plans)

31   Last day to certify a specific AFTAP if a range certification was used

31   Last day for plan sponsors to adopt discretionary plan amendments that would be effective for the current plan year

 

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Please note, this calendar is designed to provide a general overview of certain key compliance dates and is not meant to indicate all possible compliance dates that may affect your plan. ©2018 Findley All rights reserved.

Category: Findley Perspective, Retirement Plans
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