Premium filing due dates (PBGC.gov)

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Premium filing due dates

Filing due dates
Explanation of due dates
Due dates for first time filers
Due dates for plans that change plan year
Ensure premium filings are submitted on time
Does an IRS Extension for Form 5500 extend the PBGC premium filing due date?
Contact Information

Filing due dates

Plan Year Begins	2008 Estimated Filing Due Date (Form 1-ES)	2008 Comprehensive Filing Due Date
Plan Year Begins	2008 Estimated Filing Due Date (Form 1-ES)	Large & Mid-size Plans	Small Plans
01/01/2008	02/29/2008	10/15/2008	04/30/2009
01/02 - 02/01/2008	03/31/2008	11/17/2008 *	06/01/2009*
02/02 - 03/01/2008	04/30/2008	12/15/2008	06/30/2009
03/02 - 04/01/2008	06/02/2008*	01/15/2009	07/31/2009
04/02 - 05/01/2008	06/30/2008	02/17/2009 *	08/31/2009
05/02 - 06/01/2008	07/31/2008	03/16/2009*	09/30/2009
06/02 - 07/01/2008	09/02/2008*	04/15/2009	11/02/2009*
07/02 - 08/01/2008	09/30/2008	05/15/2009	11/30/2009
08/02 - 09/01/2008	10/31/2008	06/15/2009	12/31/2009
09/02 - 10/01/2008	12/01/2008*	07/15/2009	02/01/2010*
10/02 - 11/01/2008	12/31/2008	08/17/2009*	03/01/2010*
11/02 - 12/01/2008	02/02/2009*	09/15/2009	03/31/2010
12/02 - 12/31/2008	03/02/2009*	10/15/2009	04/30/2010
*Note: If your filing is not made by this date, penalty and interest will be calculated from the last day of the preceding month rather than the following business day, e.g., from Sunday, August 31, 2008, rather than Tuesday, September 2, 2008.

Plan Year Begins	2007 First Filing Due Date (Form 1-ES)	2007 Final Filing Due Date (Forms 1 and 1-EZ)
01/01/2007	02/28/2007	10/15/2007
01/02 - 02/01/2007	04/02/2007	11/15/2007
02/02 - 03/01/2007	04/30/2007	12/17/2007
03/02 - 04/01/2007	05/31/2007	01/15/2008
04/02 - 05/01/2007	07/02/2007	02/15/2008
05/02 - 06/01/2007	07/31/2007	03/17/2008
06/02 - 07/01/2007	08/31/2007	04/15/2008
07/02 - 08/01/2007	10/01/2007	05/15/2008
08/02 - 09/01/2007	10/31/2007	06/16/2008
09/02 - 10/01/2007	11/30/2007	07/15/2008
10/02 - 11/01/2007	12/31/2007	08/15/2008
11/02 - 12/01/2007	01/31/2008	09/15/2008
12/02 - 12/31/2007	02/29/2008	10/15/2008

Note for weekend or federal holiday: If a premium due date falls on a weekend or federal holiday, we consider your filing to be on time if you file by the first business day after the due date. However, if you miss that first business day, any interest or penalty is calculated from the actual due date (e.g., from Saturday 09/15/2007 rather than Monday 09/17/2007).

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There are two premium filing due dates each year: the First Filing Due Date and the Final Filing Due Date. There are also special filing rules for new and newly covered plans and for plans that change plan years.

The First Filing Due Date is the deadline for the flat-rate premium for large plans only (that is, those required to pay premiums for 500 or more participants for the preceding plan year).
The First Filing Due Date is the last day of the second full calendar month in the premium payment year (e.g., the end of February for calendar year plans).
If the actual flat-rate premium isn't known by the First Filing Due Date, a large plan may pay an estimate on Form 1-ES. It must then make a reconciliation filing using Form 1 by the Final Filing Due Date, even if the plan owes no additional premiums.
The Final Filing Due Date is the deadline for all premiums for small plans (that is, those required to pay premiums for fewer than 500 participants for the preceding plan year). It is also the deadline for large plans to reconcile their flat-rate premiums and for large single-employer plans to pay their variable-rate premiums.
All filings due on the Final Filing Due Date are made on Form 1 or Form 1 with Schedule A or Form 1-EZ.
The Final Filing Due Date for plan years after 1998 is generally the 15th day of the 10th full calendar month following the end of the plan year preceding the premium payment year (e.g., October 15th for calendar year plans).

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New and newly covered plans do not pay an estimated premium by a First Filing Due Date.
For a plan filing for the first time, the “Final Filing Due Date” is the latest of the following dates:

The 15th day of the 10th full calendar month that begins on or after the first day of the premium payment year,
The 15th day of the 10th full calendar month that begins on or after the day on which the plan became effective for benefit accruals for future service,
90 days after the date of the plan’s adoption, or
90 days after the date on which the plan became covered under ERISA section 4021.

If the adoption date of a newly created plan covered under section 4021 of ERISA is after its effective date (i.e., the plan is adopted retroactively), the first day of the premium payment year that you use for purposes above must also be used as the premium snapshot date. The following examples show how the definition of the Final Filing Due Date works for plans filing for the first time.

Example 1
A new plan has a calendar plan year. The plan was adopted October 1, 2006, and became effective for benefit accruals January 1, 2007. The Final Filing Due Date for the 2007 plan year is October 15, 2007.

Example 2
A new plan is adopted on December 1, 2007, and has a July 1 - June 30 plan year. The plan became effective for benefit accruals for future service on December 1, 2007. The Final Filing Due Date for the plan’s first year, December 1, 2007, through June 30, 2008, is September 15, 2008. (The 2007 premium may be prorated.)

Example 3
A newly created plan covered under section 4021 of ERISA has a calendar plan year. The plan was adopted on September 18, 2007, with a retroactive effective date of January 1, 2007. If the plan administrator elects to use January 1, 2007, as the premium snapshot date, the Final Filing Due Date for the 2007 plan year is December 17, 2007 (90 days after the date of the plan’s adoption). If the plan administrator elects to use September 18, 2007, as the premium snapshot date, the Final Filing Due Date for the 2007 plan year is July 15, 2008 (the 15th day of the tenth full calendar month that begins on or after September 18, 2007, the first day of the premium payment year). (If September 18, 2007, is used as the first day of the premium payment year, the premium for the short plan year may be prorated.)

Example 3

A newly created plan covered under section 4021 of ERISA has a calendar plan year. The plan was adopted on September 18, 2007, with a retroactive effective date of January 1, 2007. If the plan administrator elects to use January 1, 2007, as the premium snapshot date, the Final Filing Due Date for the 2007 plan year is December 17, 2007 (90 days after the date of the plan’s adoption). If the plan administrator elects to use September 18, 2007, as the premium snapshot date, the Final Filing Due Date for the 2007 plan year is July 15, 2008 (the 15th day of the tenth full calendar month that begins on or after September 18, 2007, the first day of the premium payment year). (If September 18, 2007, is used as the first day of the premium payment year, the premium for the short plan year may be prorated.)

Example 4
A professional service employer maintains a plan with a calendar plan year. If this type of plan has never had more than 25 active participants since September 2, 1974, it is not a covered plan under ERISA section 4021. On October 18, 2007, the plan, which always had 25 or fewer active participants, has 26 active participants. It is now a covered plan and will continue to be a covered plan regardless of how many active participants the plan has in the future. The Final Filing Due Date for the 2007 plan year is January 16, 2008, 90 days after the date on which the plan became covered.

Example 4

A professional service employer maintains a plan with a calendar plan year. If this type of plan has never had more than 25 active participants since September 2, 1974, it is not a covered plan under ERISA section 4021. On October 18, 2007, the plan, which always had 25 or fewer active participants, has 26 active participants. It is now a covered plan and will continue to be a covered plan regardless of how many active participants the plan has in the future. The Final Filing Due Date for the 2007 plan year is January 16, 2008, 90 days after the date on which the plan became covered.

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For a plan that changes its plan year, the Filing Due Dates for the short year are unaffected by the change in plan year. For the first plan year under the new plan year cycle:

The “First Filing Due Date” is the later of the last day of the 2nd full calendar month following the close of the preceding plan year or 30 days following the date on which a plan amendment changing the plan year was adopted, and
The “Final Filing Due Date” is the later of the 15th day of the 10th full calendar month following the end of the plan year preceding the premium payment year, or 30 days after the date on which a plan amendment was adopted changing the plan year.

The following examples show how the definition of the Final Filing Due Date works for plans changing plan years.

Example 1
By plan amendment adopted on December 1, 2006, a plan changes from a plan year beginning January 1 to a plan year beginning June 1. This results in a short plan year beginning January 1, 2007, and ending May 31, 2007. The plan always has fewer than 500 participants. The Final Filing Due Date for the short plan year is October 15, 2007. The Final Filing Due Date for the new plan year beginning on June 1, 2007, is March 17, 2008.

Example 1

By plan amendment adopted on December 1, 2006, a plan changes from a plan year beginning January 1 to a plan year beginning June 1. This results in a short plan year beginning January 1, 2007, and ending May 31, 2007. The plan always has fewer than 500 participants. The Final Filing Due Date for the short plan year is October 15, 2007. The Final Filing Due Date for the new plan year beginning on June 1, 2007, is March 17, 2008.

Example 2
By plan amendment adopted on January 7, 2008, and made retroactively effective to April 1, 2007, a plan changes from a plan year beginning on March 1 to a plan year beginning on April 1. The plan always has fewer than 500 participants. The Final Filing Due Date for the short plan year that began on March 1, 2007, is December 17, 2007. The Final Filing Due Date for the new plan year, which began April 1, 2007, is February 6, 2008, 30 days after the adoption of the plan amendment changing the plan year.

Example 2

By plan amendment adopted on January 7, 2008, and made retroactively effective to April 1, 2007, a plan changes from a plan year beginning on March 1 to a plan year beginning on April 1. The plan always has fewer than 500 participants. The Final Filing Due Date for the short plan year that began on March 1, 2007, is December 17, 2007. The Final Filing Due Date for the new plan year, which began April 1, 2007, is February 6, 2008, 30 days after the adoption of the plan amendment changing the plan year.

Example 3
By plan amendment adopted on July 9, 2007, and made retroactively effective to May 1, 2007, a plan changes from a plan year beginning February 1 to a plan year beginning May 1. The plan always has 500 or more participants. The First Filing Due Date for the short plan year is April 2, 2007, and the Final Filing Due Date is November 15, 2007. The First Filing Due Date for the new plan year, which began May 1, 2007, is August 8, 2007, which is the later of the end of the second full calendar month after the close of the short plan year or 30 days after adoption of the plan amendment. The Final Filing Due Date is February 15, 2008.

Example 3

By plan amendment adopted on July 9, 2007, and made retroactively effective to May 1, 2007, a plan changes from a plan year beginning February 1 to a plan year beginning May 1. The plan always has 500 or more participants. The First Filing Due Date for the short plan year is April 2, 2007, and the Final Filing Due Date is November 15, 2007. The First Filing Due Date for the new plan year, which began May 1, 2007, is August 8, 2007, which is the later of the end of the second full calendar month after the close of the short plan year or 30 days after adoption of the plan amendment. The Final Filing Due Date is February 15, 2008.

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Submit electronic premium filings (including electronic amended filings) through “My Plan Administration Account” (“My PAA”) on PBGC’s Web site (www.pbgc.gov). Follow instructions in My PAA for submitting premium payments.

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No. Extensions of time to file the Form 5500 series beyond the Form 1 filing deadline do not extend the filing due date for PBGC's forms.

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Call: 1-800-736-2444 OR (202) 326-4242
TTY/TDD users, call the federal relay service toll-free at 1-800-877-8339 and ask to be connected 1-800-736-2444.
Mail paper check payment to:

PBGC

Dept. 77430
P.O. Box 77000
Detroit, MI 48277-0430

Delivery service (only for payment with paper check) to:

PBGC

JPMorgan Chase Bank, N.A.
9000 Haggerty Road
Dept. 77430
Mail Code MI1-8244
Belleville, MI 48111

Mail correspondence (other than premium payments) to:

PBGC

Dept 77840
P.O.Box 77000
Detroit, MI 48277-0840

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