Upcoming Compliance Deadlines for Calendar-Year Plans

September 15
Deadline for required contribution to defined benefit plans, money purchase pension plans and target benefit pension plans. Deadline for deducting 2025 employer contributions for sponsors who filed an extension on Partnership or S-Corporation tax returns, extending the original March 15, 2026 deadline.
September 30
Due date for certification of the Annual Funding Target Attainment Percentage (AFTAP) for defined benefit plans for the 2026 plan year.
October 15
Extended filing deadline for Form 5500 and Form 8955-SSA for plan years ending Dec. 31, 2025. Due date for 2026 PBGC Comprehensive Premium Filing for defined benefit plans. Deadline for deducting 2025 employer contributions for sponsors who filed a tax extension on C-Corporation or Sole-Proprietor returns, extending the original April 15, 2026 deadline. Due date for non-participant directed individual account plans to include Lifetime Income Illustrations on the annual participant statement.

September 15

Deadline for required contribution to defined benefit plans, money purchase pension plans and target benefit pension plans.

Deadline for deducting 2025 employer contributions for sponsors who filed an extension on Partnership or S-Corporation tax returns, extending the original March 15, 2026 deadline.

September 30

Due date for certification of the Annual Funding Target Attainment Percentage (AFTAP) for defined benefit plans for the 2026 plan year.

October 15

Extended filing deadline for Form 5500 and Form 8955-SSA for plan years ending Dec. 31, 2025.

Due date for 2026 PBGC Comprehensive Premium Filing for defined benefit plans.

Deadline for deducting 2025 employer contributions for sponsors who filed a tax extension on C-Corporation or Sole-Proprietor returns, extending the original April 15, 2026 deadline.

Due date for non-participant directed individual account plans to include Lifetime Income Illustrations on the annual participant statement.

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DOL’s New Paper Statement Requirement Begins in 2026: Key Changes for Plan Sponsors

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Spring Cleaning

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The Plan Document: Why Understanding it Matters

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