Annual Deadlines
Qualified retirement plans have many recurring deadlines throughout each plan year. It is important to know the deadlines for different government filings, participant notices, plan amendments, contributions, and other actions required of the plan sponsor. Missing these deadlines can have significant consequences.
The following table summarizes basic deadlines that are approaching for defined benefit pension plans (DB) and/or defined contribution plans (DC). This table is for informational purposes only and may not be comprehensive under all circumstances. Other deadlines may apply under other situations (such as a short plan year or if your plan has a plan year different from the fiscal year).
To determine which basic deadlines apply to your plan, find the month and day that corresponds to the end of your plan’s year in the first column of the table below and read across to see which deadlines are approaching in the next two months. More than one deadline may apply in the same month and some deadlines shown may not apply to your plan.
| Plan Year End | This Month (July) | Next Month (August) |
| January 31 | 2025 Form 5500 (w/o extension) | |
| February 28 | 1st Quarter 2026 Plan Year Periodic Benefit Statement (DC only) | |
| March 31 | 2025 AFN to Participants (DB only – 100 or more participants) | 1st Quarter 2026 Plan Year Periodic Benefit Statement (DC only) |
| April 30 | Corrective Distributions for Failed 2025 Plan Year ADP/ACP test | 2025 AFN to Participants (DB only – 100 or more participants) |
| 4th Month 2026 AFTAP Certification (DB only) | ||
| May 31 | 4th Quarter 2025 Plan Year Periodic Benefit Statement (DC only) | Corrective Distributions for Failed 2025 Plan Year ADP/ACP test |
| 4th Month 2026 AFTAP Certification (DB only) | ||
| June 30 | 4th Quarter 2025 Plan Year Periodic Benefit Statement (DC only) | |
| July 31 | 2024 SAR to Participants (w/ extension) | |
| Discretionary Amendment Adoption for 2025 Plan Year | ||
| Correction of Failed 2024 Plan Year ADP/ACP Test | ||
| Safe Harbor Notice to Participants for 2026 Plan Year | ||
| August 31 | 3rd Quarter 2025 Plan Year Periodic Benefit Statement (DC only) | 2024 SAR to Participants (w/ extension) |
| Benefit Restriction Notice to Participants (DB only – assuming 2025 AFTAP not yet certified by actuary) | Discretionary Amendment Adoption for 2025 Plan Year | |
| Correction of Failed 2024 Plan Year ADP/ACP Test | ||
| Safe Harbor Notice to Participants for 2026 Plan Year | ||
| September 30 | 2024 Form 5500 (w/ extension) | 3rd Quarter 2025 Plan Year Periodic Benefit Statement (DC only) |
| 2024 AFN to Participants (DB only – less than 100 participants)* | ||
| Benefit Restriction Notice to Participants (DB only – assuming 2025 AFTAP not yet certified by actuary) | ||
| New Plan Adoption for 2024 Plan Year (C Corporation or Sole Proprietorship – w/ extension) | ||
| October 31 | Contribution for 2024 Plan Year | 2024 Form 5500 (w/ extension) |
| 2024 SAR to Participants (w/o extension) | 2024 AFN to Participants (DB only – less than 100 participants)* | |
| 10th Month 2025 AFTAP Certification (DB only) | Benefit Restriction Notice to Participants (DB only – assuming 2025 AFTAP not yet certified by actuary) | |
| New Plan Adoption for 2024 Plan Year (S Corporation or Partnership – w/ extension) | New Plan Adoption for 2024 Plan Year (C Corporation or Sole Proprietorship – w/ extension) | |
| 2025 PBGC Comprehensive Premium Filing (DB only) | ||
| November 30 | 2nd Quarter 2025 Plan Year Periodic Benefit Statement (DC only) | Contribution for 2024 Plan Year |
| 2024 SAR to Participants (w/o extension) | ||
| 10th Month 2025 AFTAP Certification (DB only) | ||
| New Plan Adoption for 2024 Plan Year (S Corporation or Partnership – w/ extension) | ||
| 2025 PBGC Comprehensive Premium Filing (DB only) | ||
| December 31 | 2025 Form 5500 (w/o extension) | 2nd Quarter 2026 Plan Year Periodic Benefit Statement (DC only) |
*AFN due by Form 5500 filing date, regardless of available extended due date.
