| 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 1/2
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. |
