January 17, 2012: Deadline to file IRS Form 8955-SSA for 2009 and 2010 plan years (data for 2009 and 2010 plan years may be combined on one form)
January 17, 2012: Provide a Notice to Terminated Vested Employees who were reported on Form 8955-SSA for 2009 and 2010 plan years
January 31, 2012: Provide 2011 IRS Forms 1099-R to recipients of 2011 distributions and file 2011 IRS Forms 945 to report income tax withheld from 2011 distributions
January 31, 2012: Deadline to amend and restate plan document and submit to IRS as part of the 5-Year Remedial Amendment Cycle of plan sponsors with Employer Identification Numbers ending in 1 or 6 (Cycle A)
February 10, 2012: File 2011 IRS Forms 945 (if deposits on time in full payment)
February 28, 2012: File 2011 IRS Forms 1099-R (IRS Copy, if paper filing) and 2011 IRS Form 1096 (if paper filing)
March 15, 2012: Deadline for filing IRS Form 1120 and making and deducting employer contributions for 2011 (with no extension) for 12/31/2011 fiscal year ending corporation
March 15, 2012: Deadline for 12/31/2011 plan year ending corrective distribution of excess contributions and excess aggregate contributions and earnings deadline (to avoid 10% excise tax on plan sponsor)
March 30, 2012: Deadline for 12/31/2011 plan year ending preliminary diversification disclosure notice
April 1, 2012: Deadline to make 2011 required minimum distribution (RMD) to terminated vested participants who attained age 70-1/2 in 2011 and to participants older than 70-1/2 who retired in 2011
April 2, 2012: Transmit 2011 IRS Forms 1099-R (IRS Copy, if filing electronically)
April 15, 2012: Deadline to refund 2011 corrective distribution of excess elective deferral deadline(under IRC Section 402(g)) and earnings
April 15, 2012: Deadline for filing IRS Form 1065 and making and deducting employer contributions for 2011 (with no extension) for 12/31/2011 fiscal year ending partnership
June 28, 2012: Deadline for 12/31/2011 plan year ending final diversification disclosure notice
July 31, 2012: File IRS Form 5500 and IRS Form 8955-SSA for a 12/31/2011 plan year end. IRS Form 5558 can be filed for a 2 1/2 month extension until October 15, 2012. Participant statements are required to be distributed by the Form 5500 filing date
September 30, 2012: Deadline to distribute to participants the Summary Annual Report (SAR), unless extended by a timely filed IRS Form 5558 (SAR is required to be distributed two months after the IRS Form 5500 filing due date)
October 15, 2012: File IRS Form 5500 and IRS Form 8955-SSA for a 12/31/2011 plan year end on extension by an IRS Form 5558. Participant statements are required to be distributed by the filing due date and the Summary Annual Report is required to be distributed two months after the filing date.
December 1, 2012: Deadline to provide Safe Harbor Notices, if applicable for the following calendar plan year. Notices must be provided between 30 and 90 days before the first day of the plan year, and employees who become eligible after the notice must receive notice by their date of eligibility.