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DB Plan Administrative Dates and Deadlines

Single-employer defined benefit plans that operate on a calendar-year basis and that are subject to ERISA and the Internal Revenue Code must meet a variety of deadlines and be mindful of dates on which certain administrative functions must be fulfilled. A recent posting provides a comprehensive enumeration of deadlines to be met.

Milliman provides the dates by month and in a chronological list of dates through the whole year. Deadlines in the post include those for:

  • quarterly contributions;

  • PBGC forms;

  • IRS forms;

  • applications for waivers of the minimum funding standard;

  • benefit statements;

  • calculating lump sum distributions;

  • corrective plan amendments;

  • credit balance elections;

  • deductible contributions;

  • notices related to funding and terminated vested employees;

  • providing summary annual reports, summary plan descriptions and summaries of material modifications; and

  • required minimum distributions.