Calendar Plan Year & Calendar Employer Tax Year*
15 Due date to make fourth required quarterly contribution for 2019 plan year
31 Last day to file Form 945 to report withheld federal income tax from distributions
31 Last day to furnish Form 1099-R to recipients of distributions during 2019 calendar year
28 Last day to file Form 1096 and Form 1099-R on paper with the IRS
31 Last day to file Form 1099-R electronically with the IRS
31 Deadline for enrolled actuary to issue AFTAP certification for current year to avoid presumption for benefit restrictions (if applicable)
01 Presumed AFTAP takes effect unless and until enrolled actuary issues certification of AFTAP for current plan year (if applicable).
01 Last day to pay initial required minimum distributions to applicable plan participants
15 Due date to make first required quarterly contribution for 2020 plan year
15 Last day to file financial and actuarial information under ERISA section 4010 with PBGC (if applicable)
15 Last day for C corporation employer plan sponsors to make contributions and take tax deduction for 2019 without corporate tax return extension
15 Last day to furnish Annual Funding Notice (for plans covered by PBGC that have more than 100 participants)
01 Last day to provide notice of benefit restrictions, if restrictions are applicable as of April 1, 2020
31 Due date to make second required quarterly contribution for 2020 plan year
31 Last day to furnish Summary of Material Modifications (SMM) to participants and beneficiaries receiving benefits
31 Last day to file Form 5500 for 2019 without extension.
31 Last day to file Form 8955-SSA without extension
31 Last day to provide a notice to terminated vested participants describing deferred vested retirement benefits (in conjunction with Form 8955-SSA)
31 (or the day Form 5500 is filed, if earlier) – Last day to furnish Annual Funding Notice (for PBGC covered plans with 100 or fewer participants without extension)
31 Last day (unextended deadline) to file Form 5330 and pay excise tax on nondeductible contributions and prohibited transactions (if applicable)
15 Last day to pay balance of remaining required contributions for 2019 plan year to satisfy minimum funding requirements.
30 Last day to furnish Summary Annual Report to participants and beneficiaries (for non-PBGC covered plans)
30 Last day for enrolled actuary to issue AFTAP certification for current plan year
01 If enrolled actuary does not issue AFTAP certification for plan year, then AFTAP for the plan year is presumed to be less than 60 percent and plan will be subject to applicable benefit restrictions.
15 Last day to file Form 5500 (with extension)
15 Last date to file Form 8955-SSA (with extension)
15 Last day to provide a notice to terminated vested participants describing deferred vested retirement benefits (in conjunction with Form 8955-SSA)
15 Due date to make third required quarterly contribution for 2020 plan year
15 Last day to file PBGC comprehensive PBGC premium filing and pay premiums due (for plans covered by PBGC)
31 Last day to provide notice of benefit restrictions, if restrictions are applicable as of October 1, 2020
15 Last day (with extension) to furnish Summary Annual Report (for non-PBGC covered plans)
31 Last day for enrolled actuary to issue a certification of the specific AFTAP for current year if a range certification was previously issued
31 Last day for plan sponsors to adopt discretionary plan amendments that would be effective for the current plan year
*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.
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