PLAN REPORTING CALENDAR: ALL PLANS

4th QUARTER 2010 FILING DUE DATES FOR CALENDAR YEAR PLANS

This calendar is for all types of plans, with specific reference to the types of plans affected.

This calendar is not intended to be an exhaustive listing of every due date under the Code or ERISA, but rather reflects some of the most common due dates

DUE DATE

DOCUMENT

FORM

WHO FILES

FURNISHED TO

10/15/2010 [For plans that filed Form 5558 (Application for extension of time to file) on or before 7/31/2010]

Annual return/report for 2009 plan year

5500 for all large and small (less than 100 participants) plans, except for one-participant plans (see Form 5500-EZ and Form 5500-SF below)

Plan administrator of or employer maintaining defined benefit, money purchase, profit-sharing, stock bonus, annuity, multiemployer, collectively-bargained, Keogh (H.R. 10), employer- or union-sponsored IRA, welfare, nonqualified, or electing church plan

• Employee Benefits Security Administration, electronically either online through EFAST2's web-based filing system or through an EFAST2-approved vendor;

• copy to any participant and beneficiary within 30 days of written request

10/15/2010 [For plans that filed Form 5558 (Application for extension of time to file) on or before 7/31/2010]

Annual return/report for 2009 plan year

5500-EZ, generally for one-participant plan (that is, a plan that covers only a sole owner (or a sole owner and spouse) of a trade or business, whether or not incorporated, or a plan that covers only partners (or partners and their spouses))

Plan administrator or employer maintaining the plan, except for a business that is a member of an affiliated service group, a controlled group of corporations, or a group of businesses under common control, or a business that leases employees, in which case Form 5500 must be filed

Internal Revenue Service

10/15/2010 [For plans that filed Form 5558 (Application for extension of time to file) on or before 7/31/2010]

Insurance information

5500, Schedule A

Administrator of the following large & small plans if any benefits are provided by an ins. company, ins. service or other similar organization: defined benefit, money purchase, profit-sharing, stock bonus, annuity, multiemployer, collectively-bargained, Keogh (H.R. 10), welfare and nonqualified plans

• Employee Benefits Security Administration, electronically online through EFAST2's filing system or through an EFAST2-approved vendor with Form 5500;

• copy to participant or beneficiary within 30 days of written request

10/15/2010 [For plans that filed Form 5558 (Application for extension of time to file) on or before 7/31/2010]

Service provider information

5500, Schedule C

Administrator of following large plans if service provider was paid $5,000 or more in direct/indirect comp. &/or an accountant/actuary was terminated: defined benefit, money purchase, profit-sharing, stock bonus, multiemployer, collectively bargained (with only one employer-contributor), Keogh (H.R. 10), welfare and nonqualified plans

• Employee Benefits Security Administration, electronically online through EFAST2's filing system or through an EFAST2-approved vendor with Form 5500;

• copy to participant or beneficiary within 30 days of written request

10/15/2010 [For plans that filed Form 5558 (Application for extension of time to file) on or before 7/31/2010]

Direct filing/participating plan information

5500, Schedule D

Administrators of large & small pension & welfare plans that participated or invested in one or more common/collective trusts (CCTs), pooled separate accts (PSAs), mst trust investment accts (MTIAs), and 103-12 Investment Entities (103-12 IEs) at any time during the plan year, and a CCT, PSA, MTIA, 103-12, or group ins arrangement as a direct filing entity

• Employee Benefits Security Administration, electronically online through EFAST2's filing system or through an EFAST2-approved vendor with Form 5500;

• copy to participant or beneficiary within 30 days of written request

10/15/2010

(Note: filings for DFEs, such as a master trust, must occur no later than 9 ½ months after the close of the plan year—no extensions permitted)

Direct filing/participating plan information

5500, Schedule D

Administrators of large & small pension & welfare plans that participated or invested in one or more common/collective trusts (CCTs), pooled separate accts (PSAs), mst trust investment accts (MTIAs), and 103-12 Investment Entities (103-12 IEs) at any time during the plan year, and a CCT, PSA, MTIA, 103-12, or group ins arrangement as a direct filing entity

• Employee Benefits Security Administration, electronically online through EFAST2's filing system or through an EFAST2-approved vendor with Form 5500;

•  copy to participant or beneficiary within 30 days of written request

10/15/2010 [For plans that filed Form 5558 (Application for extension of time to file) on or before 7/31/2010]

Financial transaction schedules

5500, Schedule G (The actual use of Schedule G now is mandatory, when applicable)

Administrator of large pension and welfare plans and Direct Filing Entities if, on Schedule H, lines 4b, 4c, or 4d are answered “yes”

• EBSA, electronically online through EFAST2's filing system or through an EFAST2-approved vendor with Form 5500;

•  copy to participant or beneficiary within 30 days of written request

10/15/2010 [For plans that filed Form 5558 (Application for extension of time to file) on or before 7/31/2010]

Financial information for large plans and DFEs

5500, Schedule H

Administrator for large pension and welfare plans and Direct Filing Entities (DFEs), except insured, unfunded, or combination unfunded/insured welfare plans and certain fully insured pension plans. If Schedule I was filed for 2008 py & the plan covered less than 121 participants as of 1/1/2009, Schedule I may be completed instead of Schedule H

• EBSA, electronically online through EFAST2's filing system or through an EFAST2-approved vendor with Form 5500;

•  copy to participant or beneficiary within 30 days of written request

10/15/2010 [For plans that filed Form 5558 (Application for extension of time to file) on or before 7/31/2010]

Financial information for small plans

5500, Schedule I

Administrator of small pension and welfare plans, except for insured, unfunded, or combination unfunded/insured welfare plans and certain fully insured pension plans. If Schedule I was filed for the 2008 plan year and the plan covered less than 121 participants as of 1/1/2009, Schedule I may be completed instead of Schedule H

• Employee Benefits Security Administration, electronically online through EFAST2's filing system or through an EFAST2-approved vendor with Form 5500;

•  copy to participant or beneficiary within 30 days of written request

10/15/2010 [For plans that filed Form 5558 (Application for extension of time to file) on or before 7/31/2010]

Multiemployer defined benefit plan and certain money purchase plan actuarial information

5500, Schedule MB

Employer/plan administrator of multiemployer defined benefit plan subject to min. funding stds and money purchase plans (including target benefit plans) that are currently amortizing a funding waiver; may include annuity, & collectively bargained plans; & certain money purchase plans filing Form 5500-SF, completing entire schedule, if applicable (however, for Form 5500-EZ, the schedule is not filed, but instead is retained with plan records)

• Employee Benefits Security Administration, electronically online through EFAST2's filing system or through an EFAST2-approved vendor with Form 5500;

•  copy to participant or beneficiary within 30 days of written request

10/15/2010 [For plans that filed Form 5558 (Application for extension of time to file) on or before 7/31/2010]

Retirement plan information

5500, Schedule R

Administrator of large/small pension plans, qualified & nonqualified, unless (1) sole funding vehicle for providing benefits is IRAs for annuities under IRC §408, or (2) plan is not a db plan or otherwise subject to min. funding stds or; no plan benefits were paid during plan yr in other than cash, annuity contracts issued by an ins. co., life ins. contracts, marketable securities, or plan loan offset amts; no benefits reportable on 1099-R were paid during plan year by payor other than plan sponsor /administrator; & unless plan is a PS, ESOP, or stock bonus plan, no benefits of living/deceased participants were paid during the plan yr as a lump sum

• Employee Benefits Security Administration, electronically either online through EFAST2's web-based filing system or through an EFAST2-approved vendor with Form 5500;

•  copy to participant or beneficiary within 30 days of written request

10/15/2010 [For plans that filed Form 5558 (Application for extension of time to file) on or before 7/31/2010]

Actuarial information

5500, Schedule SB

Plan sponsor/administrator of single-employer db plan (incl. multiple er plan) subject to min. funding stds; may include annuity, collectively bargained, Keogh (H.R. 10), & nonqualified plans; + plans filing 5500-SF, completing entire sch., if applicable (however, for 5500-EZ filers, the schedule is not filed, but is kept with plan records)

•  Employee Benefits Security Administration, electronically online through EFAST2's filing system or through an EFAST2-approved vendor with Form 5500 or 5500-SF;

•  copy to participant or beneficiary within 30 days of written request

10/15/2010 [For plans that filed Form 5558 (Application for extension of time to file) on or before 7/31/2010]

Opinion of independent qualified public accountant

None prescribed, but an opinion as required by ERISA §103 and the regulations thereunder

Administrator of large pension/welfare plans including: db, money purchase, PS, stock bonus, annuity, multiemployer, collectively-bargained, Keogh (H.R. 10), welfare (except one that is unfunded/fully insured/or both), & nonqualified plans; & group ins arrangements & investment entities filing under 29 CFR §2520.103-12

Employee Benefits Security Administration, electronically either online through EFAST2's web-based filing system or through an EFAST2-approved vendor with Form 5500; not required for Form 5500-EZ filers

10/15/2010 [For plans that filed Form 5558 (Application for extension of time to file) on or before 7/31/2010]

Notice of change in name of plan

5500 or 5500-EZ at specified line item

Plan administrator

Employee Benefits Security Administration

10/15/2010 [For plans that filed Form 5558 (Application for extension of time to file) on or before 7/31/2010]

Notice of change in name, EIN, or plan number of plan sponsor

5500 at specified line item

Plan administrator

Employee Benefits Security Administration

10/15/2010 [For plans that filed Form 5558 (Application for extension of time to file) on or before 7/31/2010]

Notice of plan termination

5500, Schedule H (for large plans) and Schedule I (for small plans), at specified line item

Plan administrator

Employee Benefits Security Administration

10/15/2010

(an amended filing to reconcile final var.-rate prem. with est. var.-rate prem. payment is due May 2, 2011)

Flat-rate prem. payment for 2010 plan yr and, if single-employer plan with unfunded vested benefits, additional var.-rate prem. payment for 2010 plan yr

PBGC Comprehensive Premium Filing (formerly Form 1, 1-EZ, and Schedule A)

Administrator of db or annuity plan subject to ERISA Title IV, with 100 + but less than 500 participants that flat-rate prem. were payable for the plan yr preceding the prem. payment year

PBGC- online at PBGC's website

10/15/2010 (amended filing to reconcile final flat-rate with est. flat-rate prem., payment is due 10/15/2010 and/or amended filing to reconcile final var.-rate prem. with est. var.-rate prem. payment is due 5/2/2011)

Variable-rate premium payment for 2010 plan year if single-employer plan with unfunded vested benefits

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 were payable for the plan year preceding the premium payment year

PBGC - online at PBGC's website

9/1/2010 thru 12/1/2010; or if an employee becomes eligible after Sept 1st, no more than 90 days before he/she becomes eligible and no later than the date he or she 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

9/1/2010 thru 12/1/2010; or if an employee becomes eligible after Sept 1st, generally no more than 90 days before he/she becomes eligible and no later than the date he/she 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

Between 11/1/2010 & 12/31/2010; 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

12/15/2010

Summary annual report (SAR) for 2009

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

Administrator of: money purchase, PS, stock bonus, annuity, multiemployer, collectively-bargained, Keogh (H.R. 10), employer/union-sponsored IRA, welfare & nonqualified plans

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

3/31/2011

(for 2009 excesses)

Return for payment of excise tax for excess contributions and excess aggregate contributions

5330

ER who made excess contributions to plan maintaining cash or deferred arrangement; ER who made excess aggregate contributions under EE & matching ER contribution rules

Internal Revenue Service

Generally no later than 4/30/2011 relating to annual funding notice; small plans should provide notice upon filing of annual Form 5500

Annual funding notice disclosing identifying info about plan, # of participants, funding policy & asset allocation of investments, amds, PBGC benefit guarantee, obtaining copy of annual rpt, & additional info about plan funding/assets, etc.

None prescribed

Administrators of single-employer and multiemployer defined benefit plans to which Title IV of ERISA applies

Participants, beneficiaries, labor organizations representing participants and beneficiaries, contributing employers (for multiemployer plans), and PBGC

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

Annual financial and actuarial reports

None prescribed

Contributing sponsor & each member of contributing sponsor's controlled group that maintains single-employer & multiemployer db plan if funding target attainment % at the end of preceding plan yr is less than 80%, conditions for imposition of lien for plan have been met, or min. funding waivers in excess of $1Mil have been granted for plan & any portion is still outstanding

PBGC online at PBGC's website

(1)at least 30 days before (a) eligibility date, or (b)1st investment in a QDIA, or (2) on or before date of eligibility, if participant has chance to make withdrawals authorized under IRC §414(w); at least 30 days before each following plan yr; initial /advance/annual notice may be provided with SPD or other materials given to participants/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 (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

FLOATING DATES

•   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 defined benefit, money purchase, PS, stock bonus, annuity, multiemployer, collectively-bargained, Keogh (H.R. 10), and employer/union-sponsored IRA plans.

Internal Revenue Service

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 (There is a mandatory 20% w/h on periodic payments that are (1) payable over 10+ yrs or the participant's life/life expectancy (or the joint lives/life expectancies of the participant and beneficiary) and (2) are not directly transferred to another qualified plan or IRA. Participants may not elect out of this w/h. Mandatory w/h 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 (There is a mandatory 20% w/h on periodic payments that are (1) payable for less than 10 yrs or participant's life/life expectancy (or the joint lives/life expectancies of participant and designated beneficiary) and (2) are not directly transferred to another qualified plan or IRA.  Mandatory w/h 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 (There is a mandatory 20% w/h on periodic payments that are (1) payable over less than 10 years or the participant's life/life expectancy (or the joint lives/life expectancies of the participant and designated beneficiary) and (2) are not directly transferred to another qualified plan or IRA.  Mandatory w/h 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 rollover rules, tax treatment of distributions, direct rollover option and mandatory 20% w/h rules. (The mandatory 20% w/h is on eligible rollover distributions 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 10 + yrs or participant's life/life expectancy (or joint lives of the participant and participant's beneficiary), (2) min. 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

No less than 30 & no more than 180 days before date of distribution; for participant/beneficiary, SPDs (that include plan's automatic rollover provisions) within 90 days after he/she becomes a participant/beneficiary, in updated SPDs (that include plan's automatic rollover provisions) within 210 days after end of appropriate plan yr, & in SMMs (that include plan's automatic rollover provisions) not later than 210 days after end of plan yr 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 §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 quarter 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

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 hrs 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

ER (administrator, if a multiple employer plan) sponsoring DB, money purchase, annuity, multiemployer, collectively-bargained & Keogh (H.R. 10); employers sponsoring PS, & stock bonus plans need only file Form 5308 to change trust year (not plan year)

Internal Revenue Service

By the last day of the 7th month after 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 a DB, money purchase, PS, stock bonus, annuity, multiemployer, collectively-bargained, and  employer/union-sponsored IRA

Internal Revenue Service

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

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

5330

ER who failed to meet min. funding stds or liquidity requirement of a DB or DC (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

ER who made nondeductible contributions to DB, money purchase, PS, stock bonus, annuity, multi-employer, collectively-bargained plans, & 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

5330

ER maintaining DB, money purchase, PS, stock bonus, annuity, multi-employer, and collectively-bargained

Internal Revenue Service

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/administrator of DB, money purchase, PS, stock bonus, 401(k), annuity, nonqualified &collectively bargained, (except multiemployer plan subject to ERISA, Title IV)

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

The later of: (a) Oct 15 of yr following the testing yr, or (b) the 15th day of 10th month after close of plan yr of the plan of the ER that begins earliest in testing yr)

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

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/alt. payee, any EE organization representing (or that formerly represented) EE, 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 DB 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 DB plan terminating in a std 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 DB 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 & member of any contributing sponsor’s controlled group on the day before termination date of a single-ER DB plan terminating in a distress termination or an involuntary termination	Pension Benefit Guaranty Corporation
At least 45 days before effective date of plan amendment (for multiemployer plans, small plans, and amendments in connection with an acquisition or disposition, at least 15 days before effective date of 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: (1) the period beginning with the 1st day of plan yr preceding plan yr that participant reaches age 32 & ending with end of plan yr preceding plan yr in which he/she reaches age 35; or (2) a reasonable period of time after (a) end of the subsidization of a survivor benefit with respect to a participant by the plan; (b) an individual becomes a plan participant; (c) survivor benefit provisions of the IRC become applicable to a participant; or (d) separation from service if a participant 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/beneficiaries' rights to direct or diversify investments in their accounts or to obtain a loan or get a distribution 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
No later than the earlier of: (1) either 90 days from the date that the covered employee/spouse first becomes covered under the plan, or if later, the date that plan first becomes subject to continuation coverage requirements, or (2) the first date that administrator is required to furnish an election notice to the employee/spouse/dependent, beginning with the date that covered employee/spouse first becomes covered	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) date of qualifying event, (2) date on which there is a loss of coverage, or (3) date that the qualified beneficiary is informed, through the plan’s SPD or the general COBRA notice, of his/her obligation to provide notice & 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  lose coverage or upon request when coverage ceases, when coverage under COBRA continuation provisions ceases, and upon request,
If applicable 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 As part of any written application materials distributed by the plan or issuer for enrollment.	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	PB GC, participants/beneficiaries who are in pay status or are reasonably expected to enter pay status during the insolvency yr. (The notice does not have to be delivered to contributing ERs, EE organizations representing plan participants, & participants/ beneficiaries not in pay status for an insolvency yr immediately following the plan yr 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 first date on which the participants/beneficiaries become eligible to divest ER securities	Notice of right to divest investments in employer securities and of the importance of investment diversification	None prescribed	Administrators of 401(k) plans & other participant-directed DC plans (except certain ESOP and one-participant plans)	Participants who have completed 3 years of service or beneficiaries of participants
Before initial provision of investment advice, & during provision of advisory services, at least annually, at a time reasonably contemporaneous to any material change to provided info, 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
(1) at least 30 days before date of plan eligibility, or at least 30 days before first investment in a QDIA, or (2) on or before date of plan eligibility, if participant has opportunity to make withdrawals authorized under Code §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
At least 30and no more than 90 days before 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
At least 30 &no more than 90 days before the beginning of each plan yr, or in the case of an employee who becomes eligible after the 90th day before the beginning of the plan yr, 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 12/31/2009)	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	ER of single-employer DB 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 upon receipt of the order; & 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 DB and DC 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 AFTAP for the plan is less than 60% (or if earlier, the date the percentage is deemed to be less than 60% under ERISA §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)	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	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	Schedule(s) 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	Schedule(s) 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	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

rpg 09/28/2010