| 15th September 2020 |
| Required contribution to Money Purchase Pension and Target Benefit Pension. |
| Contribution deadline for deducting 2019 employer contributions for those sponsors who filed a tax extension for Partnership or S-Corporation returns for the March 15, 2020 deadline. |
| Single employer DB plans were provided relief under the CARES Act to extend any required contributions due during 2020 (both quarterly and year-end contributions) to January 1, 2021. |
| 30th |
| Deadline for certification of the Annual Funding Target Attainment Percentage (AFTAP) for DB plans for the 2020 plan year. |
| 1st October 2020 |
| 401(k) Plan Safe Harbor Notice (must be provided between October 1 and December 1 for plans with a 12/31 plan year-end). |
| 15th |
| Extended due date for the filing of Form 5500, Form 5558, Form 5330, and Form 8955. |
| Due date for filing 2020 PBGC Comprehensive Premium Filing. |
| Contribution deadline for deducting 2019 employer contributions for those sponsors who filed a tax extension for C-Corporation or Sole-Proprietor returns for the April 15, 2020 deadline. |
This newsletter is intended to provide general information on matters of interest in the area of qualified retirement plans and is distributed with the understanding that the publisher and distributor are not rendering legal, tax or other professional advice. Readers should not act or rely on any information in this newsletter without first seeking the advice of an independent tax advisor such as an attorney or CPA.
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