(1) DUE DATE |
(2) DOCUMENT |
(3) FORM |
(4) WHO FILES |
5) FURNISHED TO |
Set Dates |
3/31/2009 for 2007 excesses
3/31/2010 for 2008 excesses |
Return for payment of excise tax for excess contributions and excess aggregate contributions |
5330 |
Employer who made excess contributions to plan maintaining cash or deferred arrangement; employer who made excess aggregate contributions under employee and matching employer contribution rules |
IRS |
4/15/09 |
Exempt organization unrelated business income tax return |
990-T |
Plan fiduciary reporting and paying the tax for the following plans: defined benefit, money purchase, profit-sharing, stock bonus, annuity, multiemployer, collectively-bargained, Keogh (H.R. 10), government and church plans, IRAs, Roth IRAs, SEPs, SIMPLEs, and Archer MSAs; signed by fiduciary or authorized officer of trust and paid preparer |
IRS; not required if unrelated business income less than $1,000 |
4/30/2009 for large plans
(When Form 5500 is filed for small plans) |
Annual Funding Notice disclosing identifying information about plan, number of participants, plan’s funding policy and asset allocation of investments, any plan amendments, Pension Benefit Guaranty Corporation’s guarantee of benefits, where to obtain a copy of plan’s annual report, and other information about plan funding and assets, among other things |
None prescribed; model notice provided by DOL |
Administrators of single-employer and multiemployer defined benefit plans covered by the PBGC |
Participants, Beneficiaries, Labor Organizations representing participants and beneficiaries, Contributing Employers (for multiemployer plans), and Pension Benefit Guaranty Corporation generally |
4/30/09 |
Annual statement of assets and liabilities of common or collective trust or pooled fund and other information necessary for 2008 Form 5500 annual return/report |
None prescribed |
Bank, insurance company or plan sponsor maintaining the information on defined benefit, money purchase, profit-sharing, stock bonus, annuity, multi-employer, collectively-bargained, Keogh (H.R. 10), employer or union-sponsored IRA, welfare, nonqualified, and electing church plans |
Plan administrator |
4/30/09 |
Flat-rate premium payment for 2008 plan year and, if single-employer plan with unfunded vested benefits, additional variable-rate premium payment for 2008 plan year |
PBGC Comprehensive Premium Filing (formerly Form 1, 1-EZ, and Schedule A) |
Administrator of defined benefit or annuity plan subject to ERISA Title IV, which has less than 100 participants for whom flat-rate premiums were payable for the plan year preceding the premium payment year |
Pension Benefit Guaranty Corporation (PBGC) online at PBGC’s website |
4/30/2009 |
Report of income tax amounts withheld from qualified plan payments that are treated as wages and reported on Form W-2 |
Form 941 (line 2) |
Employer |
IRS |
6/1/09 |
Contribution information for IRA, Roth IRA, SEP or SIMPLE participants for calendar year 2008 |
Sponsor-designed form or Copy B of Form 5498 with required information |
Custodian, trustee or issuer of IRA, Roth IRA, SEP, or SIMPLE |
Participant |
6/1/09 |
Report of contributions made in 2008 and through 4/15/09 for 2008 to a health savings account (HAS) or medical savings account (MSA), rollovers received during 2008 and fair market value of HAS or MSA as of 12/31/2008 |
Copy A of Form 5498-SA to IRS; Copy B of Form 5498-SA (or substitute statement) to participant |
Trustee or custodian of HAS or MSA |
IRS (along with transmittal form 1096 for paper forms only) and participant |
6/1/09 |
Statement of fair market value of participants health savings account (HAS) or medical savings account (MSA) balance as of 12/31/2008 |
Form 5498-SA (Copy B) or substitute statement |
Trustee or custodian of HAS or MSA |
Participant |
6/30/09 |
Notice of substantial employer status |
None prescribed |
Administrator of defined benefit or annuity plan, or other plan subject to ERISA Title IV, to which more than one employer contributes (other than a multiemployer plan) and which has at least two contributing sponsors not under common control |
Each contributing employer who was a substantial employer for plan year |
Before 7/31/2009 |
Application for extension of time to file Form 5500 or Form 5500-EZ |
IRS Form 5558 |
Administrator, employer or agent |
IRS (attached to front of Form 5500 submission when automatically approved) |
7/31/2009 unless timely extended |
Annual return/report for 2008 plan year |
IRS Form 5500 and applicable schedules for all plans except one-participant plans |
Plan Administrator or Employer |
Employee Benefits Security Administration, Lawrence, KS |
7/31/2009 unless timely extended |
Annual return/report for 2008 plan year |
IRS Form 5500-EZ and applicable schedules for one-participant plans |
Plan Administrator or Employer |
Employee Benefits Security Administration, Lawrence, KS |
7/31/2009 unless timely extended |
Statement of deferred vested benefits |
None prescribed |
Plan administrator who is required to file Schedule SSA annual registration statement with Form 5500 |
Separated participants |
Floating Dates |
no less than 30 days and no more than 180 days before the date of the distribution |
Written notice to eligible rollover distribution recipients explaining the rollover rules, tax treatment of distributions, direct rollover option and mandatory 20% income tax withholding rules. (Note: There is a mandatory 20% withholding on |
None prescribed; Model notice provided by IRS |
Payer of eligible rollover distribution for the following plans: defined benefit, money purchase, profit-sharing stock bonus, annuity, multiemployer, collectively-bargained, Keogh (H.R. 10), government and church plans |
Receipt of eligible rollover distribution |
at least once each calendar quarter when the participant or beneficiary has the right to direct the investment of assets in his or her account |
Personal benefit statement of accrued and vested benefits |
None prescribed |
Administrator of individual account plan (except one-participant retirement plan) |
Each participant and beneficiary |
On or before the last day of the end of the short period required to make the change |
Application to change plan and/or trust year (for plans that do not qualify for automatic approval) |
IRS Form 5308 |
Employer (administrator, if a multiple employer plan) sponsoring defined benefit or money purchase plans. Employers sponsoring profit sharing and stock bonus plans need only file Form 5308 to change the trust year |
IRS |
Sufficiently before the normal due date for Form 5330 for the IRS to consider and act on it. |
Application for extension of time to file Form 5330 |
IRS Form 5558 |
Administrator, employer or agent |
IRS |
Last day of the 7th month after the end of the disqualified person’s tax year. |
Return for payment of initial excise taxes for prohibited transaction |
IRS Form 5330 |
Disqualified person who participated in prohibited transaction in regard to a qualified retirement plan. |
IRS |
By the later of:07/31/2009 or 8 ½ months after the last day of the plan year that ends with or within the employer’s tax year. |
Return for payment of excise taxes for underfunding or for failure to meet liquidity requirement |
IRS Form 5330 |
Employer who failed to meet minimum funding standards or liquidity requirement of a defined benefit or money purchase plan |
IRS |
By the last day of the 7th month after the end of the employer’s tax year. |
Return for payment of excise taxes for nondeductible employer contributions |
IRS Form 5330 |
Employer who made nondeductible contribution(s) to a qualified retirement plan or SEP |
IRS |
No later than the last day of the month in which the reversion occurs |
Return for payment of 20% or 50% excise tax on employer plan assets reversion |
IRS Form 5330 |
Employer maintaining qualified retirement plan |
IRS |
No less than 30 days before merger, consolidation, spinoff or transfer |
Notice of merger or consolidation, or spinoff or transfer of assets or liabilities to another plan |
IRS Form 5310-A |
Sponsor or administrator of qualified or non qualified plan |
IRS |
No later than 10 days after the due date for required payment |
Notice of failure to make required contributions |
PBGC Form 200 |
Contributing sponsor and/or parent of controlled group of single employer defined benefit plan |
PBGC |
Within 30 days after plan administrator or contributing sponsor knows or has reason to know that a reportable event has occurred |
Post-event notice of reportable events |
PBGC Form 10 |
Administrator and each contributing sponsor of single-employer defined benefit plan |
PBGC |
No later than 30 days before the effective date of the reportable event |
Advance notice of reportable event |
PBGC Form 10-Advance |
Each contributing sponsor of a single-employer defined benefit plan |
PBGC |
At least 45 days before the effective date of the plan amendment.
For small plans and amendments in connection with an acquisition or disposition, at least 15 days before the effective date of the plan amendment. |
Notice of significant reduction in the rate of future benefit accruals, including reductions in certain early retirement benefits or retirement-type subsidies |
None prescribed |
Administrator of defined benefit or money purchase plan |
Participants, alternate payees under QDROs, and employee organizations representing participants |
Approximately the same time each calendar year based on the initial notice date. |
Annual notice of election not to have withholding apply to periodic payments or revocation of such election |
None prescribed |
Payer of periodic annuity, pension, retirement pay, or IRA payments |
Recipient of periodic annuity, pension, retirement pay or IRA |
No less than 30 days and no more than 180 days before the date of the distribution. |
Notice to eligible recipients explaining the rollover rules, tax treatment of distributions, direct rollover option and mandatory 20% income tax withholding |
None prescribed; but there is an IRS Model Notice |
Payer of eligible rollover distribution from the following plans: defined benefit, money purchase, |
Recipient of eligible rollover distribution |
Before the latest of the following periods: (1) the period beginning with January 1st of the plan year before the plan year in which the participant reaches age 32 and ending with December 31st of the plan year before the plan year in which the participant reaches age 35; (2) a reasonable period of time after the end of the subsidization of a survivor benefit with respect to a participant by the plan; (3) a reasonable period of time after an individual becomes a plan participant; (5) a reasonable period of time after separation from service. |
Explanation concerning a qualified pre-retirement survivor annuity |
None prescribed |
Administrator of defined benefit and money purchase plans |
Participants |
At least 30 days, but not more than 60 days, in advance of the last date on which the participants and beneficiaries could exercise their affected rights immediately before the commencement of any blackout period. |
Notice of blackout period |
None prescribed |
Administrators of individual account plans, except one-participant retirement plans |
All affected participants and beneficiaries |
No later than: (1) 90 days from the date on which the covered employee or spouse first becomes covered under the plan, or the date on which the plan first becomes subject to the continuation coverage requirement. |
General notice of COBRA rights |
None prescribed |
Plan administrator of group health plan, except for plans maintained by employers that had less than 20 employers during the preceding year |
Covered employees and spouses |
Within 30 days after an employee’s death, termination of employment or reduction in hours, Medicare eligibility or bankruptcy proceeding of an employer. |
Notice of qualifying event under COBRA |
None prescribed |
Employer maintaining group health plan subject to COBRA |
Plan administrator |
Within 60 days after divorce, legal separation, or a child ceasing to be a dependant. The 60-day period begins to run from the latest of (1) the date of the qualifying event, (2) the date on which there is a loss of coverage, or (3) the date on which the qualified beneficiary is informed, through the plan’s SPD or the general COBRA notice, of his or her obligation to provide notice and the procedures for providing such notice. |
Notice of qualifying event under COBRA |
None prescribed |
Covered employee or qualified beneficiary |
Plan administrator |
not later than 14 days after receipt of the notice of qualifying event |
Notice of right to elect COBRA |
None prescribed |
Qualified beneficiary |
Plan administrator |
See Col. (5) |
Certificate of creditable coverage |
None prescribed. |
Group health plan and each health insurance issuer offering health insurance coverage under the plan |
Employees and dependents who voluntarily or involuntarily lose coverage or upon request when coverage ceases, when coverage under COBRA continuation provisions ceases, and upon request, not later than 24 months after the date of cessation of coverage |
Disclosure needs to be made annually to CMS and upon any change that affects whether the coverage is creditable;and disclosure must be made to Part D eligible individuals at a minimum at the following times:
1. Prior to Medicare Part D Annual Coordinated Election Period (ACEP) beginning 11/15 through 12/31 of each year;
2. Prior to an individual’s Initial Enrollment Period (IEP) for Part D, as described under §423.38(a); 3. Prior to effective date of coverage for any Medicare eligible individual that joins the plan;
4. Whenever the entity no longer offers prescription drug coverage or changes the coverage offered so that it is no longer creditable or becomes creditable; and
5. Upon request by the individual eligible. (1,4,5 apply to Medigap issuers.) |
Disclosure Notice of Creditable Coverage |
On-line form; guidance and instructions can be found at www.cms.hhs.gov/creditablecoverage
None prescribed, Model Creditable Coverage Notice provided by CMS. |
Entities that provide prescription drug coverage to Medicare beneficiaries or 3rd Parties |
Participants and beneficiaries and CMS |
As part of any written application materials distributed by the plan or issuer for enrollment. If such materials are not distributed, the notice must be provided by the earliest date following a request for enrollment that the plan or issuer can provide the notice. |
General notice of preexisting condition exclusion |
None prescribed |
Group health plan or health insurance issuer if plan contains a preexisting condition exclusion |
Participants and covered dependents |
By the earliest date following a determination of creditable coverage that the plan or issuer can provide the notice. |
Individual notice of period of preexisting condition exclusion |
None prescribed |
Group health plan or health insurance issuer |
Participants and covered dependents, upon whom a preexisting condition exclusion is imposed, e |
At or before the time a participant is initially offered the opportunity to enroll in a group health plan. |
Notice of special enrollment rights |
None prescribed |
Group health plan |
Participants, |
Within 90 days after sponsor notifies electing employer of its withdrawal liability. |
Notice of election to contest certain withdrawal liability findings by plan sponsor through arbitration proceeding or court action without having to pay the withdrawal liability |
None prescribed |
Electing employer |
Sponsor of multiemployer defined benefit plan |
No later than 30 days before the first date on which the participants or beneficiaries become eligible to divest employer securities. |
Notice of right to divest investments in employer securities and of the importance of investment diversification |
None prescribed |
Administrators of 401(k) plans and other participant-directed defined contribution plans (except certain ESOP plans and one-participant retirement plans) |
Participants who have completed 3 years of service or beneficiaries of participants |
(1) at least 30 days before the date of plan eligibility, or at least 30 days before the first investment in a qualified default investment alternative, or
2) on or before the date of plan eligibility, provided participant has opportunity to make withdrawals authorized under Code Sec. 414(w); at least 30 days before each subsequent plan year; and initial advance or annual notice may be distributed with SPD or other materials provided to participants and beneficiaries. |
Notice of participants’ rights and obligations concerning how contributions and earnings will be invested and information about default investment procedures |
None prescribed |
Fiduciary of individual account plan that permits participants to exercise control over the investment of the assets in their accounts |
Participants or beneficiaries |
Following the 60-day grace period after the due date. |
Notice of failure to make installment or other payment required to meet the minimum funding standard |
None prescribed |
Employer of single-employer defined benefit plan that fails to make the required payment before the 60th day following the due date for the payment |
Each participant, beneficiary, or alternate payee |
Promptly of receipt of the order; and within a reasonable period after receipt of the order, the determination of the status of the DRO. |
Notice of receipt of domestic relations order (DRO) and procedures for determination of qualified status of order; also notice of determination |
None prescribed |
Administrators of qualified defined benefit and defined contribution plans in which employees participate |
Participant and each alternate payee |
Within 30 days of plan becoming subject to limits on unpredictable contingent event benefits and accelerated benefit distributions. |
Notice of plan becoming subject to limits on benefits and distributions |
None prescribed |
Administrator of single-employer defined benefit plan |
Participants and beneficiaries |
Within 30 days after the plan becomes subject to a restriction of unpredictable contingent even benefits and accelerated benefits; for plans with limits on benefit accruals, the valuation date for the plan year in which the adjusted funding target attainment percentages for the plan is less than 60% (or if earlier, the date the percentage is deemed to be less then 60% under ERISA Sec. 206(g)(7); and other times as may be determined by the Treasury Secretary. |
Notice of plan experiencing a severe funding shortfall and becoming subject to limits on shutdown benefits and other unpredictable contingent event benefits, accelerated benefit distributions, and/or benefit accruals |
None prescribed |
Administrator of single-employer defined benefit plan |
Participants and beneficiaries |
