Mark Your Calendar
Stay on top of your retirement plan’s deadlines! Here are some important dates to remember in the upcoming months. Most of these dates are for calendar-year plans; non-calendar year plans must adjust some of these dates.
March 31:
- Have a single-employer defined benefit plan actuary certify Accumulated Funding Target Attainment Percentage for 2013 to avoid potential 10% decrease in presumed AFTAP effective April 1
April 1:
- Pay required minimum distributions to participants who either retired in 2012 after age 70½ or turned 70½ in 2012 and didn’t receive their first RMD in 2012. See plan terms to determine which employees must start receiving required minimum distributions at age 70½.
- Electronically file Form 1099-R with the IRS for 2012 distributions
- Implement any changes in benefit restrictions under Internal Revenue Code Section 436 that may result from a decrease in the plan's presumed AFTAP
April 15:
- Return 2012 participant salary deferrals, with earnings, in excess of $17,000 ($22,500, if age 50 or older)
- Make first quarterly contribution installment for single-employer defined benefit plans for the 2013 plan year
- Make 2012 self-employed individual and partnership employer contributions to be eligible to take a tax deduction for 2012 (if no tax return filing extension)
Page Last Reviewed or Updated: 2013-03-18
