Pension Plan Documents:

Summary Plan Description (SPD)

• Provide to new participants no later than 90 days after the person first becomes covered
• Provide to participant within 30 days of request for copy
• Provide to participants SPD's for a new plan within 120 days after it is adopted
• Furnish copy to DOL upon request. Civil penalties will be assessed for failure to do so

Summary of Material Modifications (SMM)

• Provide copy within 210 days after end of plan year in which amendments are adopted
• Provide at least every 5 years to plan participants when plan has been updated

Summary Annual Report (SAR)

Provide within 9 months after close of plan year (additional 2 months if extension is granted)

Form 5500

Annually. File by the last day of the 7th month following the end of the plan year (July 31st for calendar year plans). One time extension of 2 months may be granted upon submission of extension request form.

Federal Contractor Requirements:

VETS-100 Form

September 30

Payroll/Taxes:

Federal Unemployment Tax Return

January 31st for previous year. Additionally, if state contribution is paid in full by that date, employer can take a credit of 5.4% of the unemployment taxes paid. If paid after that date, credit is 90% of regular credit

Equal Employment:
EEO-1 Report

September 30th for the previous year.