Employee Benefit Systems, Inc. Employee Benefit Systems, Inc. calendar.pdf · PDF file...

Click here to load reader

  • date post

    20-Mar-2020
  • Category

    Documents

  • view

    17
  • download

    0

Embed Size (px)

Transcript of Employee Benefit Systems, Inc. Employee Benefit Systems, Inc. calendar.pdf · PDF file...

  • Employee Benefit Systems, Inc. Employee Benefit Systems, Inc.

  • Pension & Benefits Reference Library

    ASPPA: The ERISA Outline Book, by Sal M. Tripodi (print and online); contact (703) 516-9300 CCH: Pension Plan Guide, (print, CD and online); contact (800) 344-3734 RIA: Pension and Benefits Advisor on Checkpoint (online); contact (800) 950-1216 Aspen Publishers: 5500 Preparers Manual (print), by Janice Wegesin; contact (800) 638-8437 EBIA: Cafeteria Plans Manual (print); contact (866)775-3242 BenefitsLink: Newsletter (Retirement and Health & Welfare editions) (email) free; contact www.benefitslink.com

    Document Restatement Dates Remedial Amendments

    EGTRRA: Prototype and Volume Submitter DB Documents: April 30, 2012 Summary of amendments since GUST: PPA: Prototype and Volume Submitter DC Documents: April 30, 2016 www.datair.com/softupdate.htm#amendments Prototype and Volume Submitter DB Documents: April 30, 2018 Individually Designed Plan Documents (both DB and DC) based on last digit of employer’s EIN:

    Cycle A: 1 or 6 = 1/31/12 Cycle B: 2 or 7 = 1/31/13 Cycle C: 3 or 8 = 1/31/14 Cycle D: 4 or 9 = 1/31/15 Cycle E: 5 or 0 = 1/31/16

    DATAIR’s Support Announcements & Discussion Forums Use these steps to receive email notices of software updates and webinars, and to chat with other DATAIR users:

    1. Go to www.datair.com/forums 2. If you already have a Forums account go to step 7; otherwise, click “Register Here.” 3. Click “Agree.” 4. Complete at least items with red asterisks and click “Submit” (store your user name and password in a safe place!) 5. Receive email from [email protected] and click on the second link (or cut & paste the link into your browser). 6. Click “Back to Forum” on page announcing that your registration is completed. 7. Enter user name and password, then log in. 8. Click the right-most icon on the first row. You will receive a pop-up notification that you are now subscribed. You may also subscribe to any of the other Forums (rows) that are of interest.

    Cafeteria Plan Discrimination Tests

    125 General Eligibility Test: All employees are eligible (no exclusions). 25% Dependent Care Test: “Concentration Test” no more than 25% of DCAP benefits are provided to HCEs. 25% Nondiscrimination Test: “Concentration Test” no more than 25% of non-taxable benefits are provided to Key Employees. 55% Average Benefit Test: Average DCAP benefits received by NHCEs are at least 55% of the average benefits received by HCEs. MFSA Test: 70% test, 70%/80% test, fair cross-section test. Note: Application of tests vary according to plan and census specifics; contact DATAIR support if you are unsure.

    Credentialed Education Programs

    ASPPA: Qualified Plan Financial Consultant (QPFC), Qualified 401(k) Administrator (QKA), Qualified Pension Administrator (QPA), Certified Pension Consultant (CPC) NIPA: Accredited Pension Administrator (APA), Accredited Pension Representative (APR), Distribution Administrator Certificate SOA: Associate of the Society of Actuaries (ASA), Fellow of the Society of Actuaries (FSA), Chartered Enterprise Risk Analyst (CERA) Joint Board: Enrolled Actuary (EA) IRS: Enrolled Agent (EA) ECFC: Certified in Flexible Compensation (CFC) IFEBP: Certified Employee Benefit Specialist (CEBS)

    2012 Annual Dollar limits

  • Sun Mon Tue Wed Thu Fri Sat

    1 NEW YEAR’S DAY ERISA 404(a) rules effective

    2 DATAIR closed

    3 4 5 6 7

    8 9 10 11 ASPPA L.A. Benefits Conference (Los Angeles CA)

    12 ASPPA L.A. Benefits Conference (Los Angeles CA)

    13 ASPPA L.A. Benefits Conference (Los Angeles CA)

    14

    15 Quarterly DB contributions

    16 DR. MARTIN LUTHER KING, JR. DAY

    17 2009 & pre-4/1/10 2010 8955-SSA forms

    18

    19

    20 21

    22 23 24 25 26 27 28

    29

    30 31

    January 2012 5500 DUE DATES 1/17/12: PYE 3/31/11 extended 1/31/12: PYE 6/30/11

    Federal Bank Holidays and DATAIR closings are in black. Compliance dates are in blue. Conference dates are in red. Note that compliance dates are based on calendar plan years except as noted.

    Cycle A submission (PPA IDPs). 1099Rs to employees & beneficiaries. Form 945, if Payment due.

  • Sun Mon Tue Wed Thu Fri Sat 1

    2

    3

    4

    5 6 7 8 NTSAA Advisors Summit (Las Vegas NV)

    9 NTSAA Advisors Summit (Las Vegas NV)

    10 NTSAA Advisors Summit (Las Vegas NV) Form 945, if no payment due

    11

    12 13

    14 VALENTINE’S DAY

    15 16 17 18

    19 20 PRESIDENTS’ DAY

    21 22 23 24 25

    26

    27

    28 1099R and 1096 IRS Paper Filing due

    29 2012 PBGC estimated Premium: Form 1-ES

    February 2012 5500 DUE DATES 2/15/12: PYE 4/30/11 extended 2/29/12: PYE 7/31/11

  • Sun Mon Tue Wed Thu Fri Sat 1

    Notification of Excess Deferral (for more than one unrelated 401(k))

    2

    3

    4

    5

    6

    7 8 9 10

    11 DAYLIGHT SAVINGS TIME BEGINS

    12

    13

    14

    15 - 16 17

    18 ASPPA 401(k) Summit (New Orleans LA)

    19 ASPPA 401(k) Summit (New Orleans LA)

    20 ASPPA 401(k) Summit (New Orleans LA) SPRING BEGINS

    21 22 23 24

    25 Enrolled Actuaries Conference (Washington DC)

    26 Enrolled Actuaries Conference (Washington DC)

    27 Enrolled Actuaries Conference (Washington DC)

    28 EA Conference (Washington DC) ECFC Annual Conference (Washington DC)

    29 ECFC Annual Conference (Washington DC)

    30 ECFC Annual Conference (Washington DC) SPDs for 1/1 entry participants

    31 Excise tax: late 2010 ADP/ACP correction. PPA AFTAP Certification due.

    March 2012

    Return Excess Contribution to HCEs. End of 2½ month Grace Period (§125). Corporate tax filing or extension. Application for Waiver of Minimum Funding.

    5500 DUE DATES 3/15/12: PYE 5/31/11 extended

  • Sun Mon Tue Wed Thu Fri Sat

    1 End of 90-day run- out period (§125). Service Provider Fee Disclosure deadline. 401(a)(9) RMD (70½) Initial payment.

    2 1099R electronic filing

    3 4 5 6 DATAIR closed at 12:00 p.m.

    7 PASSOVER

    8 EASTER

    9

    10

    11

    12

    13 14

    15

    16 TAX DAY! 17 18 19 20

    21

    22

    23 24 25

    26

    27

    28

    30 2011 PBGC premium due for small DB plans

    April 2012

    Quarterly DB contributions. Return 402(g) Excess Deferrals. Tax filing or extension for Individuals, Sole Proprietors, and Partnerships.

    April 29—May 2: NIPA Annual Forum & Expo (Las Vegas)

    5500 DUE DATES 4/02/12: PYE 8/31/11 4/16/12: PYE 6/30/11 extended 4/30/12: PYE 9/30/11

    29 Annual Statement of Pooled Fund, other data needed for 5500 & Annual Notice for large & mid-sized DB plans (120 days after pye)

  • Sun Mon Tue Wed Thu Fri Sat

    1 2 3 NTSAA 403(b) Compliance Conference (Las Vegas NV)

    4 NTSAA 403(b) Compliance Conference (Las Vegas NV)

    5

    6 7 8 9 10

    11

    12

    13 14 15 16 17 Benefits Conference of the South (Atlanta GA)

    18 Benefits Conference of the South (Atlanta GA)

    19

    20 21 Mid-Atlantic Benefits Conference (Philadelphia PA)

    22 Mid-Atlantic Benefits Conference (Philadelphia PA)

    23

    24

    25 26

    27 28 MEMORIAL DAY DATAIR closed

    29

    30 31 1st annual disclosures to participants due

    May 2012

    April 29—May 2: NIPA Annual Forum & Expo (Las Vegas NV)

    5500 DUE DATES 5/15/12: PYE 7/31/11 extended 5/31/12: PYE 10/31/11

  • Sun Mon Tue Wed Thu Fri Sat 1 2

    3

    4 ACOPA Advanced Actuarial Conference (Boston MA)

    5 ACOPA Advanced Actuarial Conference (Boston MA)

    6 7 ERPA Conference (Washington DC)

    8 ERPA Conference (Washington DC)

    9

    10 11 12 13

    14 ASPPA Women’s Business Leaders Forum (Charlotte NC)

    15 ASPPA Women’s Business Leaders Forum (Charlotte NC)

    16

    17 18

    19 20 SUMMER BEGINS

    21 ASPPA Great Lakes Benefits Conference (Chicago IL)

    22 ASPPA Great Lakes Benefits Conference (Chicago IL)

    23

    24 SHRM Annual Conference & Exposition (Atlanta GA)

    25 SHRM Annual Conference & Exposition (Atlanta GA)

    26 SHRM Annual Conference & Exposition (Atlanta GA)

    27 SHRM Annual Conference & Exposition (Atlanta GA)

    28 29 30 Deadline for corrective distributions for failed ADP/ACP test without 10% penalty for EACA

    June 2012 5500 DUE DATES 6/15/12: PYE 8/31/11 extended 6/30/12: PYE 11/30/11

  • Sun Mon Tue Wed Thu Fri Sat 1 2 3 4

    INDEPENDENCE DAY DATAIR closed

    5 6 7

    8

    9 ASPPA’s Northeast Area Benefits Conference (Boston MA)

    10 ASPPA’s Northeast Area Benefits Conference (New York NY)