October 1, 2013: Safe Harbor Deadline

For calendar year plans, the deadline to adopt a new safe harbor 401(k) plan for the 2013 plan year is October 1, 2013.  This is because safe harbor 401(k) plans must have a plan year that is at least three months.

September 30, 2013: AFTAP deadline

The funded status of defined benefit plans must be routinely certified by an enrolled actuary.  To do so, the actuary will calculate the Adjusted Funding Target Attainment Percentage, or AFTAP.  For calendar year plans, the deadline to have the AFTAP certified as of the beginning of the 2013 plan year is September 30, 2013. 

September 15, 2014: Fully extended deadline for partnership and corporate tax returns

Fully extended Form 1065 partnership returns and Form 1120 corporate returns are due for the 2013 calendar year.

July 31, 2014: 5500 Deadline

For calendar-year plans, the un-extended deadline to file the Form 5500 for the 2013 Plan year is July 31, 2014.

July 31, 2014: AFN deadline

PBGC covered defined benefit plans and cash balance plans are required to issue annual funding notices (‘AFN’) to participants. For calendar year plan years, small employers who do not extend their Form 5500 must distribute an AFN by July 31, 2014. An earlier deadline applies for large plans. A small plan is generally one with less than 100 participants.

July 15, 2014: Second Quarterly Contribution Deadline

Many defined benefit plans and cash balance plans are subject to the quarterly employer contribution requirement. The second quarterly contribution for the 2014 plan year for calendar year plans is due July 15, 2014.

June 30, 2014: Auto-enroll ADP refund deadline

Auto-enroll 401(k) plans subject to the ADP and/or ACP tests who and fail must process refunds to their highly compensated employee(s) no later than 6 months following the close of the plan year.

June 1, 2014: Hurricane Season Begins

The Atlantic hurricane season begins. Take a few minutes to prepare by safe guarding records and reviewing emergency plans.

April 30, 2014: 2013 PBGC Filing for Small Plans

Defined benefit plan sponsors (including cash balance plan sponsors) with fewer than 100 participants who are PBGC covered, must electronically file (using the PBGC’s MyPAA system) their Comprehensive PBGC filings for the 2013 plan year (assuming a calendar year plan year). Payment must also occur by this date. An earlier deadline applies for larger plans.

April 30, 2014: 2013 Annual Funding Notice

Large defined benefit plan and cash balance plan sponsors must issue the Annual Funding Notice (‘AFN’) to participants no later than 120 days following the end of the plan year.  For calendar year plans, this is on April 30th except for leap years.