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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 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 updated on Wednesday, January 02, 2008 11:23 AM