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ERISA 5500 Calendar

If Your Plan-Year Ends: Online Data Availability Date: Your Filing Deadline: Your Extension Deadline:
12/31 4/30 7/31 10/15
1/31 5/31 8/31 11/15
2/29 6/30 9/30 12/15
3/31 7/31 10/31 1/15
4/30 8/31 11/30 2/15
5/31 9/30 12/31 3/15
6/30 10/31 1/31 4/15
7/31 11/30 2/29 5/15
8/31 12/31 3/31 6/15
9/30 1/31 4/30 7/15
10/31 2/29 5/31 8/15
11/30 3/31 6/30 9/15

Filing Requirements:  Annual filing of Form 5500 may or may not be required.

Who May File Form 5500-EZ
You may file Form 5500-EZ instead of Form 5500 if you meet all of the following conditions:
  1. The plan is a one-participant plan. This means either:
    a. The plan only covers you (or you and your spouse) and you (or you and your spouse) own the entire business. (The business may be incorporated or unincorporated); or
    b. The plan only covers one or more partners (or partner(s) and spouse(s)) in a business partnership.
  2. The plan meets the minimum coverage requirements of section 410(b) without being combined with any other plan you may have that covers other employees of your business. See the instructions for line 14c for more information.
  3. The plan does not provide benefits for anyone except you, or you and your spouse, or one or more partners and their spouses.
  4. The plan does not cover a business that is a member of:
    a. An affiliated service group,
    b. A controlled group of corporations, or
    c. A group of businesses under common control.
  5. The plan does not cover individuals of a business that uses leased employees. For an explanation of the technical terms above, see Definitions on page 5.

Source: www.IRS.gov

If you do not meet all five of the conditions listed above, file Form 5500 instead of Form 5500-EZ. If you meet all five of the conditions, read Who May Not Have To File.

Who May Not Have To File
You do not have to file Form 5500-EZ (or Form 5500) for a plan year (other than the final plan year) that begins on or after January 1, 2007, if you meet the five conditions above and you have one or more one-participant plans that separately or together had total assets of $250,000 or less at the end of that plan year.

Example for plan years beginning on or after January 1, 2007. If total assets in a plan (or in two or date more plans, separately or together), that otherwise
satisfies the requirements for filing the Form 5500-EZ, exceeded $250,000 at the end of the 2007 plan year, a Form 5500-EZ must be filed for the 2007 plan year.

Final plan year. All one-participant plans should file the Form 5500-EZ for their final plan year indicating that all assets have been distributed. The final plan year is the year in which distribution of all plan assets is completed. Check the “final return” box at the top of Form 5500-EZ if all assets under the plan(s) (including insurance/annuity contracts) have been distributed to the participants and beneficiaries or distributed to another plan.

Source: www.IRS.gov

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Information is provided for review and consideration only. Please consult legal and tax advisors for practical advice pertaining to your business and personal situations.

This page was last reviewed and/or updated on Friday, July 03, 2015 05:21 PM


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