TSC Translator November 2019 – Important Deadlines

Form 5500 Deadline Chart

Plan Year End Date
Unextended Due Date
Form 5558 Extended Due Date
9/30/2019
4/30/2020
7/15/2020
10/31/2019
5/31/2020
8/15/2020
11/30/2019
6/30/2020
9/15/2020
12/31/2019
7/31/2020
10/15/2020
1/31/2020
8/31/2020
11/15/2020
2/29/2020
9/30/2020
12/15/2020
3/31/2020
10/31/2020
1/15/2021

Deadline for Deposit of Employer Contributions for C-Corporation Businesses

Corporate & Plan Year End Date
Unextended Due Date
Extension Due Date
9/30/2019
1/15/2020
7/15/2020
10/31/2019
2/15/2020
8/15/2020
11/30/2019
3/15/2020
9/15/2020
12/31/2019
4/15/2020
10/15/2020
1/31/2020
5/15/2020
11/15/2020
2/29/2020
6/15/2020
12/15/2020
3/31/2020
7/15/2020
1/15/2021

Deadline for Deposit of Employer Contributions for S-Corporation Businesses

Corporate & Plan Year End Date
Unextended Due Date
Extension Due Date
9/30/2019
12/15/2019
6/15/2020
10/31/2019
1/15/2020
7/15/2020
11/30/2019
2/15/2020
8/15/2020
12/31/2019
3/15/2020
9/15/2020
1/31/2020
4/15/2020
10/15/2020
2/29/2020
5/15/2020
11/15/2020
3/31/2020
6/15/2020
12/15/2020

Deadline for Deposit of Employer Contributions for Partnership Businesses

Corporate & Plan Year End Date
Unextended Due Date
Extension Due Date
9/30/2019
12/15/2019
6/15/2020
10/31/2019
1/15/2020
7/15/2020
11/30/2019
2/15/2020
8/15/2020
12/31/2019
3/15/2020
9/15/2020
1/31/2020
4/15/2020
10/15/2020
2/29/2020
5/15/2020
11/15/2020
3/31/2020
6/15/2020
12/15/2020

Deadline for Deposit of Employer Contributions for Sole Proprietorship Businesses

Corporate & Plan Year End Date
Unextended Due Date
Extension Due Date
9/30/2019
12/15/2019
6/15/2020
10/31/2019
1/15/2020
7/15/2020
11/30/2019
2/15/2020
8/15/2020
12/31/2019
3/15/2020
9/15/2020
1/31/2020
4/15/2020
10/15/2020
2/29/2020
5/15/2020
11/15/2020
3/31/2020
6/15/2020
12/15/2020

Failed ADP/ACP Corrective Distribution Deadline Chart (to avoid 10% excise tax)

Not applicable to Safe Harbor Plans
Corporate & Plan Year End Date
Excess Removal Date
Excess Removal Date for EACA Plans
9/30/2019
12/15/2019
3/31/2020
10/31/2019
1/15/2020
4/30/2020
11/30/2019
2/15/2020
5/31/2020
12/31/2019
3/15/2020
6/30/2020
1/31/2020
4/15/2020
7/31/2020
2/29/2020
5/15/2020
8/31/2020
3/31/2020
6/15/2020
9/30/2020

404(a)(5) Participant Fee Disclosure

Timing
Recipients
Must be provided to employees prior to plan participation and to all participants on an annual basis
All participants and beneficiaries

Safe Harbor, ACA (Automatic Contribution Arrangement), EACA (Eligible Automatic Contribution Arrangement) & QACA (Qualified Automatic Contribution Arrangement) Notice(s)

Timing
Recipients
Must be provided to employees prior to plan participation and to all participants at least 30 but no more than 90 days before the first day of the plan year
All participants and beneficiaries

QDIA (Qualified Default Investment Alternative) Notice

Timing
Recipients
Must be provided to employees prior to plan participation and to all participants at least 30 days before the first day of the plan year
All participants and beneficiaries who may have assets defaulted in a QDIA

SPD (Summary Plan Description)

Timing
Recipients
Within 90 days after becoming a participant. A beneficiary should receive it within 90 days after the participant’s death. To all participants following a plan amendment.
All participants and beneficiaries

Enrollment Package (includes Election & Beneficiary Designation Forms)

Timing
Recipients
May be given out at any time, but must be provided to employees prior to plan participation
All employees prior to entering the plan