Employee Benefit Plan Filing Deadlines for August and September

August 11, 2015

This alert follows up on our May 20, 2015, alert, titled "Employee Benefit Plan Filing Deadlines." The following are the most common applicable filing deadlines for calendar year plans for August and September: 

August 14: Deadline for plan administrator to distribute benefit statements for the second quarter to participants who have participant-directed accounts in a defined contribution plan.

August 14: Deadline for plan administrator for disclosing plan fees and expenses deducted from individual participant accounts in a defined contribution plan that has participant-directed accounts. Note that this can be done in the benefit statement described in the preceding deadline or as a standalone document.

August 14: Deadline for plan administrator for filing Form 990 and Form 990EZ for VEBAs or qualified plans that have a tax exempt trust and that obtained a 90-day extension for the filing otherwise due on May 15, 2015.

August 30: Deadline for plan administrator of defined contribution plans with participant-directed investments that distributes required annual investment comparative chart (unless the plan administrator has timely elected to switch to a different filing deadline).

September 15: Deadline for plan administrators to make remaining balance of minimum contribution to defined benefit plans to avoid funding deficiency.

September 30: Deadline for plan administrator of defined contribution plans and certain health and welfare plans that filed a plan's Form 5500 by July 31 (without an extension) to distribute a summary annual report to participants for purposes of summarizing information contained in such Form 5500.  

September 30: Deadline for issuance of actuarial certification of adjusted funding target attainment  percentage for defined benefit plans.

Please note that there are other deadlines which apply to the distribution of documents and notices to employees upon their employment or their termination of employment, which are not addressed in this alert. If you have any questions regarding the deadlines listed in this alert or any other compliance deadlines, please contact Donald S. Kohla at 678.336.7140 or Jan G. Marsh at 678.336.7135. 

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