May 31, 2012 Form 2012 only, based on guidance available, the date the initial participant disclosure statement required under the new participant disclosure rules is due in participant-directed plans. The deadline for non-calendar-year plans is the later of May 31,...
June 30, 2012 Deadline for processing corrective distributions for failed ADP/ACP test from a plan with an eligible automatic contribution arrangement (EACA) without incurring the 10% excise tax. For non-calendar-year plans, the deadline is six months following the end...
July 31, 2012 Due date for filing Form 5500 (without extension). For non-calendar-year plans, the deadline is the last day of the seventh month following the end of the plan year.