| Dates | Details |
|---|---|
| December 15 | For fiscal-year plans whose plan year ended on September 30, 2008 - Excess employer matching contributions (and earnings thereon) must be distributed within 2-1/2 months of the end of the plan year to avoid paying an excise tax. Note: The plan must contain a provision allowing these distributions. |
| December 15 | For fiscal-year defined benefit plans whose plan year ended on February 28, 2008 - Deadline for filing PBGC Form 1 with the Pension Benefit Guarantee Corporation (9-1/2 months after plan year-end.) |
| December 28 | For fiscal-year plans whose plan year ended on May 31, 2008 - Deadline for distributing Summary of Material Modifications to employees and beneficiaries if material modifications were made in the 2005 plan year (210 days after the end of the plan year in which the amendment was adopted.) |
| December 31 | For fiscal-year plans whose plan year ended on March 31, 2008 - Deadline for distributing Summary Annual Reports to plan participants and beneficiaries (9 months after end of plan year.) |
| December 31 | For fiscal-year plans whose plan year ended on May 31, 2008 - Deadline for filing Form 5500 with the Department of Labor (7 months after end of plan year.) |
| December 31 | For fiscal year plans whose plan year ended on August 31, 2008 - ERISA reports are available on the TIAA-CREF Administrator website (4 months after end of plan year.) |
| December 31 | For calendar-year plans - Excess aggregate employer matching contributions (and earnings thereon) must be distributed to employees within 12 months of the end of the plan year to avoid possible plan disqualification. Note: The plan must contain a provision allowing these distributions. |
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