When is it due?
	When Due
Action/Item	Cal*	Fiscal Year Plan	Recipient	Notes
401(k) Plans
Failed ADP/ACP: corrective distributions to avoid 10% excise tax	3/15	2-1/2 months after end of plan year	Applicable participants
Corrective distributions of 402(g) - excess deferrals	4/15	4/15	Applicable participants
Safe Harbor Notice	12/1	30 to 90 days before start of plan year	Eligible employees
Failed ADP/ACP: corrective distributions with 10% excise tax or QNEC distribution	12/31	Last day of plan year following the year of failure	Applicable participants or trustee
Deposit of participant deferrals		Earliest date employer can reasonably segregate contributions from general assets but no later than 15th business day of month following contributions	Trust/ Custodian
Individual Retirement Account Plans (i.e., daily 401(k))
Blackout Period Notification		30 to 60 days prior to beginning of blackout period	Participants
404(c) Disclosures		Before investments are to be made and upon request	Participants	Should include available investment options, information on how to change investments and educational materials
Defined Benefit Plans
PBGC Form 1-ES: Estimated Premium Payment Form	2/28	End of 2nd month of plan year	PBGC	For plans with more than 500 participants on prior year PBGC Form 1
Deadline for making final required minimum contributions	9/15	9-1/2 months after plan year end	Trust/ Custodian
PBGC Form 1 or Form 1-EZ: Annual Premium Payment Form	9/15	9-1/2 months after plan year end	PBGC
PBGC Schedule A	9/15	9-1/2 months after plan year end	PBGC
Participant Notice of Underfunding	9/30	2 months after Form 5500 filing deadline	Participants	For plans less than 90% funded
PBGC Form 200		Within 10 days after due date of required but unpaid quarterly payment	PBGC	For plans that do not receive required quarterly contribution - when unpaid balance reaches $1 million
Notice of Failure to Meet Minimum Funding Standard		Following the 60-day grace period after payment due date	Participants	For plans less than 90% funded
Retirement Plans Subject to ERISA
Form 1099-R: Report to recipients of distributions throughout calendar year	1/31	1/31	Participants receiving distributions from plan	Also sent to IRS with Form 1096 due 2/28
Form 945: Annual Return of Withheld Federal Income Tax	1/31	1/31	IRS	2/10 if taxes paid timely
Form 1096 and Form(s) 1099-R: Report of distributions	2/28	2/28	IRS
Summary Annual Report	9/30	2 months after Form 5500 filing deadline	Participants	If Form 5500 extended, then December 15th for calendar plan year.
Explanation of Rollover and Special Tax Notice		30 to 90 days prior to the start of initial payment	Recipients of distributions that can be rolled over to an eligible retirement plan
Notification of Age 70-1/2 Distribution Requirements		April 1: required minimum distributions to start. Allow sufficient time for the distribution process.	Affected participants	Non-retired participants who reached age 70-1/2 in prior year
Benefit Plans Subject to ERISA
Form 5500 or Form 5500-EZ: Annual Return/Report of Employee Benefit Plan	7/31	7 months after end of plan year	IRS	Extension can be filed if additional time is needed.
Form 5558: Request for Automatic Extension of 5500	7/31	7 months after end of plan year	IRS	Extends filing for 2-1/2 months.
Summary Plan Description (SPD)		New plans: 120 days after effective date of plan. Amended plans: once every 5 years. All other plans: once every 10 years. New participants: within 90 days of becoming a participant.	Participants
Summary of Material Modificiations (SMM)		Within 210 days after end of plan year for which modification is adopted.	Participants
Group Health Plans**
Notice of Privacy Practices for Protected Health Information (HIPAA)		At enrollment and within 60 days of revision to the notice.	Participants	Participants must be notified every 3 years that a Notice of Privacy Practices is available and how to obtain it.
HIPPAA  Certificate of Creditable Coverage		Upon loss of coverage and no later than COBRA qualifying event notice	Former participants and covered dependents
Notice of Special Enrollment Rights		On or before open enrollment	Eligible Employees
Initial COBRA notice		When coverage commences	Former participants and covered dependents
COBRA Election Notice		Within 14 days after being notified of qualifying event	Covered employees, covered spouses, and dependent children
Group Health Plans that provide retireee coverage
Application for Plan Sponsor Subsidy & Attestation of Actuarial Equivalence		Submitted annually, at least 90 days prior to start of plan year	Centers for Medicare & Medicaid Services (CMS)	Plan sponsor subsidy available to retiree group health plan that has retiree drug coverage that is actuarially equivalent to Medicare Part D coverage. Subsidy is available for each retiree, spouse of retiree, or dependent of retiree who is eligible for Medicare Part D but not enrolled.
* Due date for calendar year plans
** A Section 125/Cafeteria plan is classified as a group health plan.