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Premium filing due dates
Plan Year Begins |
2008 Estimated Filing Due Date (Form 1-ES) |
2008 Comprehensive Filing Due Date |
|
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Large & Mid-size Plans |
Small Plans |
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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.
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Due dates for first time filers
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:
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 |
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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 |
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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 |
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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 |
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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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Due dates for plans that change plan year
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 following examples show how the definition of the Final Filing Due Date works for plans changing plan years.
Example 1 |
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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 |
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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 |
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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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Ensure premium filings are submitted on time
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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Does an IRS Extension for Form 5500 extend the PBGC premium filing due date?
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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Dept. 77430
P.O. Box 77000
Detroit, MI 48277-0430
JPMorgan Chase Bank, N.A.
9000 Haggerty Road
Dept. 77430
Mail Code MI1-8244
Belleville, MI 48111
Dept 77840
P.O.Box 77000
Detroit, MI 48277-0840
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