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 2011 plan year (assuming calendar year). Payment must also occur by this date. An earlier deadline applies for larger plans.

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

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.