Calendar of Key Due Dates
|
Plan Year Begins (Month/Day) |
Form 5500 and Form 5558 Extension Due Date |
Extended Form 5500 Due |
Summary Annual Report Due |
Extended Summary Annual Report Due |
PBGC Due |
PBGC Form 1-ES Due 1 |
|---|---|---|---|---|---|---|
| 01/01 | 07/31 | 10/15 | 09/30 | 12/15 | 10/15 | 02/28 |
| 02/01 | 08/31 | 11/15 | 10/31 | 01/15 | 11/15 | 03/31 |
| 03/01 | 09/30 | 12/15 | 11/30 | 02/15 | 12/15 | 04/30 |
| 04/01 | 10/31 | 01/15 | 12/31 | 03/15 | 01/15 | 05/31 |
| 05/01 | 11/30 | 02/15 | 01/31 | 04/15 | 02/15 | 06/30 |
| 06/01 | 12/31 | 03/15 | 02/28 | 05/15 | 03/15 | 07/31 |
| 07/01 | 01/31 | 04/15 | 03/31 | 06/15 | 04/15 | 08/31 |
| 08/01 | 02/28 | 05/15 | 04/30 | 07/15 | 05/15 | 09/30 |
| 09/01 | 03/31 | 06/15 | 05/31 | 08/15 | 06/15 | 10/31 |
| 10/01 | 04/30 | 07/15 | 06/30 | 09/15 | 07/15 | 11/30 |
| 11/01 | 05/31 | 08/15 | 07/31 | 10/15 | 08/15 | 12/31 |
| 12/01 | 06/30 | 09/15 | 08/31 | 11/15 | 09/15 | 01/31 |
1 Applies only to plans with 500 or more participants in the prior year