PLAN REPORTING CALENDAR: ALL PLANS

(1) DUE DATE

(2) DOCUMENT

(3) FORM

(4) WHO FILES

(5) FURNISHED TO

Set Dates

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

9/30/2009 (within 9 months after the end of the plan year, unless the due date for filing Form 5500 was timely extended)

Summary Annual Report (SAR) for 2008 Plan Year

For Form 5500 filers, fill-in-the-blank format prescribed by ERISA Reg. Sec. 2520.104 b-10(d)(3)

Administrator of the following plans: money purchase, profit-sharing, stock bonus, annuity, multiemployer, collectively-bargained, Keogh (H.R. 10), employer-or union-sponsored IRA, welfare, nonqualified and electing church plans

Participants and beneficiaries receiving benefits under the plan (other than beneficiaries under a welfare plan)

10/15/09

Flat-rate premium payment for 2009 plan year and, if single-employer plan with unfunded vested benefits, additional variable-rate premium payment for 2009 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 100 or more but less than 500 participants for whom flat-rate premiums are payable in the premium payment year

Pension Benefit Guaranty Corporation (PBGC) online (an amended filing to reconcile the final variable-rate premium with the estimated variable-rate premium payment is due April 30, 2010)

10/15/09

Flat-rate premium payment reconciliation for 2009 plan year, and if single-employer plan with unfunded vested benefits, additional variable rate premium payment for 2009 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, with 500 or more participants for whom flat-rate premiums are payable in the premium payment year

Pension Benefit Guaranty Corporation (PBGC) online at PBGC's website (an amended filing to reconcile the final flat-rate premium with the estimated flat-rate premium payment is due October 15, 2009 and/or an amended filing to reconcile the final variable-rate premium with the estimated variable-rate premium payment is due April 30, 2010)

12/15/2009 (2 months after the due date for filing Form 5500 with an extension)

Summary Annual Report (SAR) for 2008 Plan Year

For Form 5500 filers, fill-in-the-blank format prescribed by ERISA Reg. Sec. 2520.104 b-10(d)(3)

Administrator of the following plans: money purchase, profit-sharing, stock bonus, annuity, multiemployer, collectively-bargained, Keogh (H.R. 10), employer-or union-sponsored IRA, welfare, nonqualified and electing church plans

Participants and beneficiaries receiving benefits under the plan (other than beneficiaries under a welfare plan)

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