Upcoming Filing Deadlines

February 13, 2015

A number of clients have asked about upcoming employee benefit plan deadlines for 401(k) and other "tax qualified" plans, which has prompted us to prepare this alert on generally applicable deadlines for the remainder of February and for March and April for these kinds of plans which operate on a calendar year basis.

February 16 Deadline to furnish 4th quarter 2014 statements to participants on fees charged to their "self-directed" accounts in defined contribution plans.
February 16 Deadline to furnish 4th quarter 2014 benefit statements to participants who have "self-directed" accounts in defined contribution plans.
February 28 Deadline for filing paper Form 1099 R with the IRS for plan distributions made in 2014.
February 28 Deadline for filing Form W-2s for 2014 with the Social Security Administration.
March 1 Deadline for filing an annual return for 2014 with the DOL for a "multiple employer welfare arrangement".
March 31 Deadline for filing electronically Form 1099 R with the IRS for plan distributions made in 2014.
April 15 Deadline for filing 2014 financial and actuarial information with the PBGC for a defined benefit plan.
April 15 Deadline for refunding excess contributions made to plans and IRAs for 2014.

Please contact Jan Marsh at 678.336.7135 if you would like discuss these or other filing deadlines.

‹ Alerts

Attorneys

Professionals

Services