PLAN REPORTING CALENDAR: ALL PLANS

DUE DATE

DOCUMENT

FORM

WHO FILES

FURNISHED TO

4/15/10

Return for IRA (including Roth IRAs), MSA, and qualified retirement plan (including SIMPLEs) penalty taxes

5329
(As an attachment to Form 1040 tax return)

Participants who owe taxes for IRA or MSA excess contributions, IRA or qualified plan excess accumulations (i.e., participants who did not receive their minimum required distributions), IRA or qualified retirement plan early distributions (but only if distribution Code 1 is not shown in Box 7 of Form 1099-R), or Roth IRA early distribution (under certain conditions)

Internal Revenue Service

4/15/10

Return for nondeductible IRA contributions, distributions from IRA, SEP, or SIMPLE IRA, distributions from Roth IRA, or conversion from IRA, SEP, or SIMPLE IRA to Roth IRA for calendar year 2009

8606
(As an attachment to Form 1040 series tax return)

Participant

Internal Revenue Service

4/15/10
(Caution: participants who want the refund/contribution to relate back to the prior tax year should file sufficiently before the filing deadline for Form 1040 to ensure that the refund is deposited by that filing deadline) (Note: participants who want their whole refund deposited directly into one account may use the appropriate line in the Form 1040 series)

Return to direct deposit tax refund to more than one account, including to an IRA, Roth IRA, SEP-IRA, HSA, Archer MSA, or Coverdell education savings account (ESA)

8888
(As an attachment to Form 1040 series tax return)

Participant in IRA, Roth IRA, SEP-IRA, HSA, Archer MSA, or ESA

Internal Revenue Service

4/15/10

Return for retirement savings contributions credit for contributions to a traditional or Roth IRA, elective deferrals to a 401(k), 403(b), governmental 457, SEP, or SIMPLE plan, or voluntary employee contributions to a qualified retirement plan for calendar year 2009

8880
(As an attachment to Form 1040 series tax return)

Participant who makes contributions or elective deferrals

Internal Revenue Service

4/15/10

Return for qualified hurricane retirement plan distributions and repayments

8915
(As an attachment to Form 1040 series tax return)

Participant who was adversely affected by Hurricanes Katrina, Rita, or Wilma and who received a qualified hurricane distribution from a qualified pension, profit-sharing, or stock bonus (including a 401(k) plan), a qualified annuity plan, a tax-sheltered annuity contract, a governmental 457 deferred compensation plan, or a traditional IRA, SEP, SIMPLE, or Roth IRA

Internal Revenue Service

4/15/10

Return for qualified disaster recovery assistance retirement plan distributions and repayments

8930
(As an attachment to Form 1040 series tax return)

Participant adversely affected by the Midwestern severe storms, tornadoes, or flooding and who received a qualified disaster recovery assistance distribution from a qualified pension, profit-sharing, or stock bonus (including a 401(k) plan), a qualified annuity plan, a tax-sheltered annuity contract, a governmental 457 deferred compensation plan, or a traditional IRA, SEP, SIMPLE, or Roth IRA

Internal Revenue Service

4/15/10

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.  Not required if unrelated business income is less than $1,000.

Internal Revenue Service

4/15/10

Return for health savings account (HSA) contributions, HSA deduction, and HSA distributions

8889
(As an attachment for Form 1040 tax return)

Employee or self-employed (or unemployed) individual

Internal Revenue Service

4/15/10

Return for medical savings account (MSA) contributions, MSA deduction, MSA distributions, and taxable payments from long-term care insurance contracts

8853
(As an attachment for Form 1040 tax return)

Employee (or spouse) of small employer or self-employed individual

Internal Revenue Service

4/30/10

Copy of annual statement of assets and liabilities of common or collective trust or pooled fund and other information necessary for 2009 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

4/30/10

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 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

5/17/10

Exempt organization unrelated business income tax return

990-T

Plan fiduciary reporting and paying the tax for welfare plan. Not required if unrelated business income is less than $1,000.

Internal Revenue Service

5/17/10

Exempt organization annual information return

990

Administrator of welfare plan.  Not required if plan normally has yearly gross receipts of $25,000 or less

Internal Revenue Service

5/17/10

Exempt organization annual information return (short form)

990-EZ
(may be used instead of Form 990 if plan has gross receipts of less than $100,000 and total assets of less than $250,000 at end of year)

Administrator of welfare plan

Internal Revenue Service

5/17/10

Annual electronic notification (e-Postcard)

990-N

Tax-exempt organizations that are not required to file Form 990 or 990-EZ (e.g., gross receipts for tax year are normally $25,000 or less)

Internal Revenue Service

6/1/10

Individual retirement arrangement information reporting regular IRA and Roth IRA contributions made in 2009 and through 4/15/10 for 2009, SEP and SIMPLE contributions made in 2009, any rollover contributions made in 2009, fair market value of participant's account as of 12/31/09, for endowment contracts only, the amount allocable to life insurance cost [Per IRS Notice 2009-9, required minimum distributions (RMDs) are waived for 2009. The IRS advises Form 5498 issuers to NOT check box 11. If box 11 is checked, issuers should notify IRA owners no later than March 31, 2009 that no RMD is required for 2009.]

Form 5498 (Copy A)
(along with transmittal Form 1096 for paper forms only)

Custodian, trustee or issuer of IRA, Roth IRA, SEP, or SIMPLE

Internal Revenue Service

6/1/10

Contribution information for IRA, Roth IRA, SEP, or SIMPLE participants for calendar year 2009

Sponsor-designed form or Copy B of Form 5498 with required information

Custodian, trustee or issuer of IRA, Roth IRA, SEP, or SIMPLE

Participant

6/1/10

Report of contributions made in 2009 and through 4/15/10 for 2009 to a health savings account (HSA) or medical savings account (MSA), rollovers received during 2009 and fair market value of an HSA or MSA as of 12/31/09

Copy A of Form 5498-SA to IRS; Copy B of Form 5498-SA (or substitute statement) to participant (along with transmittal Form 1096 for paper forms only)

Trustee or custodian of HSA or MSA

Internal Revenue Service and participant

6/1/10

Statement of fair market value of participant's health savings account (HSA) or medical savings account (MSA) balance as of 12/31/09

Form 5498-SA (Copy B) or substitute statement

Trustee or custodian of HSA or MSA

Participant

6/30/10

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

Within 90 days after employee becomes a participant or beneficiary, or, if later, within 120 days after the plan becomes subject to the reporting and disclosure requirements

Summary plan description (SPD) and statement of ERISA rights

None prescribed

Administrator of following plans: defined benefit, money purchase, profit-sharing, stock bonus, annuity, multiemployer, collectively-bargained, employer-sponsored IRA, welfare, and nonqualified (other than unfunded excess benefit plans)

Each participant or beneficiary, to the Dept. of Labor only upon request

Within 210 days after the end of the appropriate plan year— generally, every 5 years if there are plan amendments but, if no plan amendments, every 10 years

Updated summary plan description

None prescribed

Administrator of following plans: defined benefit, money purchase, profit-sharing, stock bonus, annuity, multiemployer, collectively-bargained, employer-sponsored IRA, welfare, and nonqualified (other than unfunded excess benefit plans)

Participants and beneficiaries, and effective 8/5/97, to the Dept. of Labor only upon request

Not later than 210 days after the end of the plan year in which a change to the plan is adopted

Summary of material modifications (SMMs) or changes in information made during 2009 and not included in a timely summary plan description

None prescribed

Administrator of the following plans: defined benefit, money purchase, profit-sharing, stock bonus, annuity, multiemployer, collectively-bargained, employer-sponsored IRA, welfare, and nonqualified

Participants and beneficiaries, and effective 8/5/97, to the Dept. of Labor only upon request

No earlier than 6 months before the first  payment and no later than the first payment

First-time notice of election not to have withholding apply to periodic payments ( Note: There is a mandatory 20% withholding on periodic payments that are (1) payable over less than 10 years or the participant's life or life expectancy (or the joint lives or life expectancies of the participant and designated beneficiary) and (2) are not directly transferred to another qualified plan or IRA. Participants may not elect out of this withholding. Mandatory withholding does not apply to nonqualified plans or IRAs.)

None prescribed; there is an IRS sample notice

Payer of periodic annuity, pension, retirement pay, or IRA payments under the following plans; defined benefit, money purchase, profit-sharing, stock bonus, annuity, multiemployer, collectively-bargained, and IRA

Recipient of periodic annuity, pension, or retirement pay

When first payment is made

Short notice of election for periodic payments (Note: There is a mandatory 20% withholding on periodic payments that are (1) payable over less than 10 years or the participant's life or life expectancy (or the joint lives or life expectancies of the participant and designated beneficiary) and (2) are not directly transferred to another qualified plan or IRA.  Mandatory withholding does not apply to nonqualified plans or IRAs.)

None prescribed; There is an IRS sample notice

Payer of periodic annuity, pension, retirement pay, or IRA payments who furnished full withholding notice prior to making first payment

Recipient of periodic annuity, pension, retirement pay, or IRA payments

Approximately the same time each calendar year after the notice that is provided with the first payment

Annual notice of election not to have withholding apply to periodic payments or revocation of such election ( Note: There is a mandatory 20% withholding on periodic payments that are (1) payable over less than 10 years or the participant's life or life expectancy (or the joint lives or life expectancies of the participant and designated beneficiary) and (2) are not directly transferred to another qualified plan or IRA.  Mandatory withholding does not apply to nonqualified plans or IRAs.)

None prescribed; there is an IRS sample notice

Payer of periodic annuity, pension, retirement pay, or IRA payments under the following plans: defined benefit, money purchase, profit-sharing, stock bonus, annuity, multiemployer, and collectively-bargained

Recipient of periodic annuity, pension, retirement pay or IRA payments

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 eligible rollover distributions that are not directly transferred to another qualified plan or IRA. An eligible rollover distribution is, in general, a distribution of all or any portion of a participant's benefit under a qualified plan, excluding: (1) periodic payments payable over a period of 10 or more years or the participant's life or life expectancy (or joint lives of the participant and participant's designated beneficiary), (2) minimum required distributions, and (3) certain other specified payments.)

None prescribed; there is an IRS model notice

Payer of eligible rollover distribution from the following plans: defined benefit, money purchase, profit-sharing stock bonus, annuity, multiemployer, and collectively-bargained

Recipient of eligible rollover distribution

No less than 30 days and no more than 180 days before date of distribution

Written notice of participant’s right to defer an immediate cash-out distribution and of the consequences of failing to defer the distribution when the participant’s nonforfeitable accrued benefit is over $5,000

None prescribed

Administrators of retirement plans

Plan participant

Notice must be furnished no less than 30 days and no more than 180 days before the date of distribution; under DOL safe harbor final regulations, for participant or beneficiary, SPDs (that include the plan's automatic rollover provisions) within 90 days after her or she becomes a participant or beneficiary, in updated in SPDs (that include the plan's automatic rollover provisions) within 210 days after the end of the appropriate plan year, and in SMMs (that include the plan's automatic rollover provisions) not later than 210 days after the end of the plan year in which a change is adopted

Written notice that mandatory distributions between $1,001 and $5,000 may be rolled over automatically, without cost, to IRAs when participants do not elect to take distributions in cash or have the amounts transferred to qualified plans or different IRAs

None prescribed

Administrators of retirement plans that provide that a nonforfeitable accrued benefit whose present value does not exceed $5,000 will be immediately distributed to a participant

Recipient of eligible rollover distribution: in rollover notices (that include the plan's automatic rollover provisions)

No earlier than 6 months before distribution but recipient must be given reasonable time between notice and payment. The “reasonable time” requirement is satisfied if the notice is included in the basic claim for benefits application

Notice of election not to have withholding apply to nonperiodic payments ( Note: This only applies to distributions that are not eligible rollover distributions.)

None prescribed; there is an IRS sample notice

Payer of distribution (other than an eligible rollover distribution) from the following plans: defined benefit, money purchase, profit-sharing, stock bonus, annuity, multiemployer, collectively-bargained,, IRA, and nonqualified

Recipient of total distribution or withdrawal

At any time

Election of nonwithholding on periodic or nonperiodic pension or annuity payments (Note: Recipients of eligible rollover distributions do not have the option of claiming exemption from withholding and tax will be withheld at a flat 20% rate, unless the recipient elects to have more withheld on Form W-4P. However, no tax will be withheld if the eligible rollover distribution is directly rolled over to an IRA or another qualified plan.)

W-4P (line 1)

Recipient of periodic or nonperiodic payments from the following plans: defined benefit, money purchase, profit-sharing, stock bonus, annuity, multiemployer, collectively-bargained, IRA, and certain nonqualified plans (unless distributions are Form W-2 wages)

Payer of periodic or nonperiodic pension or annuity payments

At any time

Withholding certificate for claiming specified number of withholding allowances (and any extra amount) to change amount of tax withheld on periodic pension or annuity payments (Note: Recipients of eligible rollover distributions do not have this option. The rate is a flat 20% rate, unless the recipient elects to have more than 20% withheld on Form W-4P. However, no tax will be withheld if the eligible rollover distribution is directly rolled over to an IRA or another qualified plan.)

W-4P (lines 2 and 3)

Recipient not electing exemption from withholding on periodic payments from the following plans: defined benefit, money purchase, profit-sharing, stock bonus, annuity, multiemployer, collectively-bargained, Keogh (H.R. 10), IRA, certain nonqualified plans (unless distributions are Form W-2 wages), government (including Code Sec. 457 plans) and church plans

Payer of periodic pension or annuity payments

At any time

Revocation of previously filed exemption from withholding on periodic or nonperiodic pension or annuity payments ( Note: Recipients of eligible rollover distributions do not have the option of claiming an exemption from withholding; the rate is a 20% flat rate unless the recipient elects to have more than 20% withheld on Form W-4P. However, no tax will be withheld if such distribution is directly rolled over to an IRA or another qualified plan.)

W-4P (line 1 or lines 2 and 3, as per instructions to W-4P)

Recipient of periodic or nonperiodic pension or annuity payments from the following plans: defined benefit, money purchase, profit-sharing, stock bonus, annuity, multiemployer, collectively-bargained, IRA, and certain nonqualified plans (unless distributions are Form W-2 wages)

Payer of periodic or nonperiodic pension or annuity payments

Quarterly, the last day of the month that follows the end of the quarter

Report of income tax amounts withheld from nonqualified plan payments that are treated as wages and reported on Form W-2

941 (line 2)

Employer

Internal Revenue Service

(1) at least once each calendar qtr when the participant or beneficiary has the right to direct the investment of assets in his or her account;
(2) at least once each calendar year when the participant or beneficiary has an account but does not have the right to direct the investment of his or her account assets; (alternatively, a statement may be provided that enables the participants or beneficiaries to determine their nonforfeitable vested benefits); and
(3) on written request to a plan beneficiary not described in (1) or (2) above (but not more than once during any twelve-month period);  (there are special rules for plans maintained pursuant to collective bargaining agreements); automatically to terminated and break-in-service employees

Personal benefit statement of accrued and vested benefits

None prescribed

Administrator of individual account plan (except one-participant retirement plan)

Each participant and beneficiary

At least once every three years; and to each participant or beneficiary upon written request (but not more than once during any twelve-month period); alternatively, the notice requirements for the employed participants with nonforfeitable accrued benefits are met if at least once each year they are provided a notice of the availability of the pension benefit statements and the ways to obtain the statements (not later than December 31, 2007, (there are special rules for plans maintained pursuant to collective bargaining agreements); automatically to terminated and break-in-service employees

Personal benefit statement of accrued and vested benefits

None prescribed

Administrator of defined benefit plan (except one-participant retirement plan)

Each participant with nonforfeitable accrued benefits and who is employed by an employer maintaining the plan at the time the statement is to be furnished

Within a reasonable time, but no later than 90 days after receipt of claim; a claimant must be given at least 60 days to appeal a claim denial; if denial is appealed, the named fiduciary must furnish decision on review

Notice of benefit determination

None prescribed

Administrator of employee benefit plans generally (see below for requirements for group health plans)

Claimants (participants and beneficiaries)

No later than 72 hours after receipt of claim; claimants of pre-service claims no later than 15 days after receipt of claim; claimants of post-service claims no later than 30 days after receipt of claim; a claimant must be given at least 180 days to appeal a claim denial; specific appeals rules apply according to the type of claim and levels of appeal

Notice of benefit determination

None prescribed

Administrator of group health plan

Claimants of urgent care claims

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)

5308

Employer (administrator, if a multiple employer plan) sponsoring the following plans: defined benefit, money purchase, annuity, multiemployer, collectively-bargained and Keogh (H.R. 10); employers sponsoring profit sharing, stock bonus, government and non-electing church plans need only file Form 5308 to change trust year (not plan year)

Internal Revenue Service

Before the normal due date of the annual return/report; sufficiently before the normal due date for Form 5330 for the Internal Revenue Service to consider and act on it

Application for extension of time to file Form 5500, 5500-EZ, or 5330

5558

Administrator, employer or agent; filed for defined benefit, 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

Internal Revenue Service

By the last day of the 7th month after the end of the disqualified person's tax year; by the 15th day of the 5th month following the close of the entity manager's tax year in which the tax-exempt entity becomes a party to the transaction

Return for payment of initial excise taxes for prohibited transaction and prohibited tax shelter transaction

5330

Disqualified person who participated in prohibited transaction in regard to following plans: defined benefit, money purchase, profit-sharing, stock bonus, annuity, multiemployer, collectively-bargained, and  employer- or union-sponsored IRA

Internal Revenue Service

By the later of: (1) the last day of the 7th month after the end of the employer's tax year, or (2) 8 ½ months after the last day of the plan year that ends with or within the filer's tax year

Return for payment of excise taxes for underfunding or for failure to meet liquidity requirement

5330

Employer who failed to meet minimum funding standards or liquidity requirement of a defined benefit or defined contribution (money purchase) plan

Internal Revenue Service

No later than 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

5330

Employer who made nondeductible contributions to the following plans: defined benefit, money purchase, profit sharing, stock bonus, annuity, multiemployer, collectively-bargained, and SEPs

Internal Revenue Service

No later than the last day of the month following the month in which the reversion occurs

Return for payment of 20% or 50% excise tax on employer plan assets reversion (see discussion at ¶5525)

5330

Employer maintaining defined benefit, money purchase, profit-sharing, stock bonus, annuity, multiemployer, and collectively-bargained

Internal Revenue Service

Within 9 months after the end of the plan year, or 2 months after the due date for filing Form 5500 with an extension

Summary annual report (SAR) for 2009

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

Administrator of the following plans: money purchase, profit-sharing, stock bonus, annuity, multiemployer, collectively-bargained, employer- or union-sponsored IRA, welfare, and nonqualified

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

No less than 30 days before the transaction

Notice of merger or consolidation, or spinoff or transfer of assets or liabilities to another plan

5310-A; also reported on 5500, Schedule H (for large plans) and Schedule I (for small plans)

Sponsor or administrator of following plans: defined benefit, money purchase, profit sharing, stock bonus, 401(k), annuity, collectively bargained, (but see below for multiemployer plan subject to ERISA, Title IV), and  nonqualified

Internal Revenue Service

At least 120 days before effective date of merger or transfer

Notice of merger or transfer between multiemployer plans

None prescribed

Plan sponsor of multiemployer plan subject to ERISA, Title IV

Pension Benefit Guaranty Corporation

On or before notification date for the testing year (i.e., the later of: (a) October 15 of the year following the testing year, or (b) the 15th day of the 10th month after the close of the plan year of the plan of the employer that begins earliest in the testing year)

Notice of qualified separate lines of business (QSLOBs)

5310-A

Employer maintaining the following single-employer plans: defined benefit, defined contribution, and annuity

Internal Revenue Service

On or before the 105th day after the close of the filer's fiscal (or calendar year if controlled group members have different fiscal years); if required plan actuarial information is unavailable at the above deadline, filer must submit the actuarial information within 15 days after the deadline for filing Form 5500 for plan year ending within filer's fiscal (or calendar) year, provided certain requirements are met

Annual financial and actuarial reports

None prescribed

Generally, contributing sponsor and each member of contributing sponsor's controlled group that maintains single-employer and multiemployer defined benefit plan if funding target attainment percentage at the end of preceding plan year is less than 80%, conditions for imposition of lien for plan have been met, or minimum funding waivers in excess of $1,000,000 have been granted for plan and any portion is still outstanding

Pension Benefit Guaranty Corporation (PBGC) online at PBGC's website

At least 60 but not more than 90 days before proposed termination date

Notice of intent to terminate

None prescribed

Administrator of single-employer plan terminating in a standard or distress termination

Participant, beneficiary of deceased participant, alternate payee, any employee organization representing (or that formerly represented) employees, any person designated in writing to receive notice,

No later than 10 days after the due date for the 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

Pension Benefit Guaranty Corporation

Within 30 days after a 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

Generally, administrator and each contributing sponsor of single-employer defined benefit plan

Pension Benefit Guaranty Corporation

No later than 30 days before the effective date of the reportable event

Advance notice of reportable events

PBGC Form 10-Advance

Each contributing sponsor of single-employer defined benefit plan

Pension Benefit Guaranty Corporation

At least 60 and no more than 90 days before proposed termination date, and not before notice of intent to terminate is issued to all other affected parties

Notice of intent to terminate

PBGC Form 600

Administrator of single-employer defined benefit plan terminating in distress termination

Pension Benefit Guaranty Corporation

No later than 180 days after the proposed termination date

Standard termination notice (and enrolled actuary certification)

PBGC Form 500 (and Schedule EA-S)

Administrator of single-employer defined benefit plan terminating in a standard termination

Pension Benefit Guaranty Corporation

No later than 120 days after the proposed termination date

Distress termination notice (and enrolled actuary certification)

PBGC Form 601 (and Schedule EA-D)

Administrator of single-employer defined benefit plan terminating in a distress termination

Pension Benefit Guaranty Corporation

Generally no later than 15 days after receipt of a written request for information from any of the above parties, or the provision of new information to the PBGC

Disclosure of plan termination information provided to Pension Benefit Guaranty Corporation

None prescribed

Administrator of single-employer defined benefit plan terminating in a distress termination or that is being involuntarily terminated

Participant, beneficiary of a deceased participant, alternate payee, employee organization that represents participants, and the PBGC

No later than 15 days after receipt of a written request for information from any Participant, beneficiary of a deceased participant, alternate payee, employee organization that represents any of the above parties

Provision of copy of administrative record, including trusteeship decision record, for involuntary termination of single-employer defined benefit plan

None prescribed

Pension Benefit Guaranty Corporation

Participant, beneficiary of a deceased participant, alternate payee, employee organization that represents participants

No later than 30 days after final distribution of plan assets is completed

Missing participant information

Schedule MP

Administrator of single-employer defined benefit plan terminating in a standard or distress termination ( may be utilized by terminating qualified pension plans not subject to the PBGC's termination insurance program (i.e., defined contribution plans, defined benefit plans with no more than 25 active participants that are maintained by professional service employers, the portion of defined benefit plans that provide benefits based on participants' separate accounts, and plans that at no time after the enactment of ERISA provided for employer contributions), for distributions made after the PBGC issues final regulations

Pension Benefit Guaranty Corporation

No later than 30 days after final distribution of plan assets is completed

Post-distribution certification

PBGC Form 501

Administrator of single-employer defined benefit plan terminating in a standard termination

Pension Benefit Guaranty Corporation

No later than 30 days after distribution of plan assets is completed

Post-distribution certification

PBGC Form 602

Administrator of single-employer defined benefit plan terminating in a distress termination

Pension Benefit Guaranty Corporation

On the 30th day of each of three consecutive 12-month periods; the first 12-month period begins with the first calendar month following the calendar month in which the plan’s termination date falls

Termination premium declaration

PBGC Form T

Generally, each contributing sponsor and member of any contributing sponsor’s controlled group on the day before the termination date  of a single-employer defined benefit plan terminating in a distress termination or an involuntary termination

Pension Benefit Guaranty Corporation

At least 45 days before the effective date of the plan amendment (for multiemployer plans, 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 plans

Participants, alternate payees under QDROs, employee organizations representing participants, contributing employers (for multiemployer plans)

No less than 30 days and no more than 180 days before the annuity starting date

Explanation of participant's right to choose between a qualified j and s annuity and other forms of distributions, and, terms and conditions of qualified optional survivor annuity

None prescribed

Administrator of defined benefit and money purchase plans

Participants

Before the latest of the following periods: (1) the period beginning with the first day of the plan year preceding the plan year in which the participant reaches age 32 and ending with the end of the plan year preceding 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;
(4) a reasonable period of time after the survivor benefit provisions of the Code become applicable to a participant;
(5) a reasonable period of time after separation from service in the case of a participant who separates from service before age 35

Explanation for participant concerning a qualified preretirement 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 during which participants' and beneficiaries' rights to direct or diversify investments in their accounts or to obtain a loan or receive a distribution under the plan would be temporarily suspended, limited, or restricted for more than 3 consecutive business days

None prescribed

Administrators of individual account plans, except one-participant retirement plans

All affected participants and beneficiaries
Issuer of any employer securities held by the plan that is subject to the blackout period

At least 30 days, but not more than 60 days prior to effective date of change

Blackout notice concerning a qualified change in investment options, containing comparison of existing and new investment options and description of default investments that will be made absent contrary instructions from participants or beneficiaries

None prescribed

Administrators of individual account plans, except one-participant retirement plans

All affected participants and beneficiaries

Within 15 months from the end of the month in which organization was established; however, automatic extension if organization files Form 1024 within 12 months after such 15-month period

Application for recognition of tax exemption

1024

Plan administrator or trustee of voluntary employees' beneficiary association (VEBA) or supplemental unemployment compensation benefits (SUB) trust

Internal Revenue Service

No later than the earlier of: (1) either 90 days from the date on which the covered employee or spouse first becomes covered under the plan, or if later, the date on which the plan first becomes subject to the continuation coverage requirements, or (2) the first date on which the administrator is required to furnish an election notice to the employee, spouse, or dependent, beginning with the date on which the covered employee or spouse first becomes covered under the plan

General notice of rights to continued group health coverage

None prescribed

Plan administrator of group health plan, except for employers that have fewer than 20 employees 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  relating to continued group health coverage

None prescribed

Employer maintaining group health plan subject to continued group health coverage rules

Plan administrator

Within 60 days after divorce, legal separation, or a child ceasing to be a dependent. 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  relating to continued health coverage

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 continuation coverage

None prescribed

Qualified beneficiary

Plan administrator

Not later than 24 months after the date of cessation of coverage  and upon request

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,

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,

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

Not less than 10 days nor more than 24 days before the date the application is made

Notice to interested parties of application for determination of qualified status of plan

None prescribed

Employer sponsoring, or administrator of, pension, profit-sharing, or stock bonus plan, and annuity plan

Generally, current employees who are eligible to participate in the plan and all other current employees whose principal place of employment is the same as that of the eligible employees,

No later than 30 days after the sponsor determines that the plan is or may become insolvent (notice to participants and beneficiaries in pay status can be delivered concurrently with the first benefit payment made more than 30 days after the determination of insolvency)

Notice of insolvency

None prescribed

Sponsor of multiemployer defined benefit plan in reorganization

PBGC, employers required to contribute to plan, employee organizations representing plan participants, and participants and beneficiaries

No later than 60 days before the beginning of the insolvency year, except that if the insolvency determination is made fewer than 120 days before the beginning of the insolvency year, the notices should be furnished within 60 days after the date of the determination

Notice of insolvency benefit level

None prescribed

Sponsor of multiemployer defined benefit plan in reorganization

Pension Benefit Guaranty Corporation, participants and beneficiaries who are in pay status or are reasonably expected to enter pay status during the insolvency year
(the notice does not have to be delivered to contributing employers, employee organizations representing plan participants, and participants and beneficiaries not in pay status for an insolvency year immediately following the plan year in which a notice of insolvency was required to be delivered if the notice was in fact delivered)

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

Before the initial provision of investment advice, and during the provision of advisory services, at least annually, at a time reasonably contemporaneous to any material change to provided information, or upon request

Notice of information relating to the provision of investment advice about securities or other property offered as an investment option

None prescribed

Fiduciary adviser

Participants and beneficiaries of 401(k) plans and other defined contribution plans who direct the investments in their plan accounts, and beneficiaries of IRAs, HSAs, MSAs, and ESAs

Within a reasonable time before each plan year (under Employee Benefit Security Administration final regulations), (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

Within a reasonable time before each plan year (i.e., at least 30 days and no more than 90 days before the beginning of each plan year, or in the case of an employee who becomes eligible after the 90th day before the beginning of the plan year, no more than 90 days before the employee becomes eligible and no later than the date the employee becomes eligible)

Notice of employee’s rights and obligations under a design-based safe harbor for satisfying the ADP and ACP tests

None prescribed

Sponsor of 401(k) plan that has a contribution safe harbor

Eligible employees

Within a reasonable time before each plan year (i.e., at least 30 days and no more than 90 days before the beginning of each plan year, or in the case of an employee who becomes eligible after the 90th day before the beginning of the plan year, generally no more than 90 days before the employee becomes eligible and no later than the date the employee becomes eligible)

Notice of employee’s rights and obligations under a qualified automatic contribution arrangement (alternative safe harbor for satisfying the ADP and ACP tests) or under an eligible automatic contribution arrangement

None prescribed

Sponsor and administrator of 401(k) plans that have qualified automatic enrollment arrangements, or of 401(k), 403(b), or 457(b) plans, SARSEPs, or SIMPLE plans that have eligible automatic contribution arrangements

Eligible employees

Immediately before eligible employees’ annual or initial 60-day election period (i.e., 60-day period immediately preceding the beginning of the calendar year, or 60-day period that includes either the date an employee becomes eligible or the day before that date)

Notice of employee’s rights and obligations concerning an automatic contribution arrangement

None prescribed

Small employer maintaining SIMPLE IRA that has automatic contribution arrangement

Eligible employees

Within a reasonable time before each plan year (applicable to plan years beginning after December 31, 2009)

Notice of employee’s rights and obligations concerning an automatic contribution arrangement

None prescribed

Administrator of DB/K plan of which the 401(k) portion has an automatic enrollment and contribution arrangement

Eligible employees

Before the transfer (the rules regarding collectively bargained transfers will not apply to transfers made after 12/31/13)

Notice of designating a transfer of excess pension assets to a retiree health benefits account as a collectively bargained transfer

None prescribed

Employer maintaining defined benefit plans (other than multiemployer plans)

Each employee organization that is a party to the collective bargaining agreement

Following the 60-day grace period after the due date of the missed installment or other payment

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 60 th day following the due date for the payment

Each participant, beneficiary, or alternate payee

Promptly upon 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 (also 403(b) plans)

Participant and each alternate payee

Anytime

Certification of intent to adopt a pre-approved plan

8905

Adopter of individually designed plan or pre-approved plan (not otherwise entitled to the 6-year remedial amendment cycle)

Internal Revenue Service as attachment to Form 5300, 5307, or 5310

Within 30 days after due date of Form 5500

Summary plan information about contributing employers, participants, funding status of plan, plan assets and liabilities (when there has been plan merger), plan’s contribution schedules and benefit formulas, and entitlement to additional plan documents

None prescribed

Administrators of multiemployer plans

Employee organizations and contributing employers

Within 30 days after written request is received

Actuarial and financial information upon written request

None prescribed

Administrator of multiemployer plan

Participants, beneficiaries, employee representative, and contributing employer requesting such information

Within 180 days after request is made

Notice of potential withdrawal liability

None prescribed

Sponsor or administrator of multiemployer plan

Contributing employer requesting such information

Within 2 months after end of month that administrator winds up affairs of plan and distributes benefits

Special terminal report for abandoned individual account plan

Most recent Form 5500 available as of the date qualified termination administrator winds up affairs of plan and distributes benefits

Qualified termination administrator

Employee Benefits Security Administration, Lawrence, KS

No later than 2 months after end of month that administrator winds up affairs of plan and distributes benefits

Final notice for abandoned individual account plan

None prescribed

Qualified termination administrator

Office of Enforcement, Employee Benefits Security Administration

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 (except those in pay status who would not be eligible for lump-sum payment regardless of imposition of funding-based restriction)

Within 30 days after the plan becomes subject to a restriction of unpredictable contingent event 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 percentage for the plan is less than 60% (or if earlier, the date the percentage is deemed to be less than 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 (except those in pay status who would not be eligible for lump-sum payment regardless of imposition of funding-based restriction)

No later than 90th day of each plan year (sunsets for plan years beginning after 2014 for new certifications, but continues to apply to plans already in endangered or critical status at end of 2014)
[There is a possible temporary delay of designating a multiemployer plan as endangered or critical for the plan's first year beginning during the period of 10/01/ 2008 through 9/30/2009. If the plan sponsor elects application of this delay, the status of the plan will be the plan's status in the preceding plan year and special notice requirements may apply. See IRS Notice 2009-31.]

Certification of whether plan is in endangered, or is or will be in critical status for plan year (also, whether plan is making scheduled progress if plan was previously certified as endangered or critical and is in funding improvement or rehabilitation period)

None prescribed

Actuary for multiemployer defined benefit plan in effect July 16, 2006

Internal Revenue Service and plan sponsor

Within 30 days after date that plan actuary certifies that plan is or will in endangered or critical status for plan year
[There is a possible temporary delay of designating a multiemployer plan as endangered or critical for the plan's first year beginning during the period of 10/01/2008 through 09/30/2009. If the plan sponsor elects application of this delay, the status of the plan will be the plan's status in the preceding plan year and special notice requirements may apply. See IRS Notice 2009-31.]

Notice of plan’s status and explanation of possibility that adjustable benefits may be reduced

None prescribed

Sponsor of multiemployer defined benefit plan in effect July 16, 2006

Participants, beneficiaries, contributing employers, employee representatives, PBGC, and Department of Labor

Within 30 days of adoption of funding improvement plan
[There is a possible temporary delay of designating a multiemployer plan as endangered or critical for the plan's first year beginning during the period of 10/01/2008 through September 30, 2009. If the plan sponsor elects application of this delay, the status of the plan will be the plan's status in the preceding plan year and special notice requirements may apply. See IRS Notice 2009-31.]

Schedule or schedules showing revised benefit and/or contribution structures which, if adopted, might reasonably be expected to allow endangered plan to achieve applicable funding benchmarks

None prescribed

Sponsor of endangered multiemployer defined benefit plan in effect July 16, 2006

Contributing employers and employee representatives

Within 30 days of adoption of rehabilitation plan
[There is a possible temporary delay of designating a multiemployer plan as endangered or critical for the plan's first year beginning during the period of 10/01/2008 - 09/30/2009. If the plan sponsor elects application of this delay, the status of the plan will be the plan's status in the preceding plan year and special notice requirements may apply. See IRS Notice 2009-31.

Schedule or schedules showing revised benefit and/or contribution structures which, if adopted, might reasonably be expected to allow critical plan to emerge from critical status]

None prescribed

Sponsor of multiemployer defined benefit plan in critical status and in effect July 16, 2006

Contributing employers and employee representatives

30 days before reduction of adjustable benefits
[There is a possible temporary delay of designating a multiemployer plan as endangered or critical for the plan's first year beginning during the period of 10/01/2008 - 9/30/2009. If the plan sponsor elects application of this delay, the status of the plan will be the plan's status in the preceding plan year and special notice requirements may apply. See IRS Notice 2009-31.]

Notice of reduction of adjustable benefits

None prescribed

Sponsor of multiemployer defined benefit plan in critical status and in effect July 16, 2006

Participants, beneficiaries, contributing employers, and employee representatives

Within 14 days prior to the date of submission of the application of extension

Notice of application for an extension of the amortization period for unfunded liability

None prescribed

Sponsor of a multiemployer pension plan or authorized representative

Each employee organization representing participants, contributing employer, participant, beneficiary, and alternate payee