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The compliance calendar aligns key due dates to the calendar plan year and calendar employer tax year, with applicability to plans subject to ERISA. It lists monthly obligations and deadlines for filings, notices, and contributions, and advises contacting the USI Consulting Group representative for questions on requirements and application.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/retirement-plan-spotlight-defined-benefit-retirement-plan-2026-compliance-calendar/302035/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/retirement-plan-spotlight-defined-benefit-retirement-plan-2026-compliance-calendar/302035.png","ImageObject",442,249,{"name":88,"@type":89},"Clementine","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of the 2026 Compliance Calendar for defined benefit plans?","Question",{"text":108,"@type":109},"It summarizes major reporting, disclosure, and notice requirements that apply to Defined Benefit (“DB”) pension plans for 2026.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How are the due dates determined in the calendar?",{"text":113,"@type":109},"Due dates are based on a calendar plan year and a calendar employer tax year.",{"name":115,"@type":106,"acceptedAnswer":116},"Which types of plans does the calendar apply to?",{"text":117,"@type":109},"It is applicable to plans subject to ERISA, and it focuses on DB pension plan obligations for 2026.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302035,1790183867,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":79,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":73},1374391974564,"https://ap-avatar.wpscdn.com/avatar/14000253aa45c000a9e?x-image-process=image/resize,m_fixed,w_180,h_180&k=1779874745381141002","RETIREMENT PLAN  \nSPOTLIGHT  \nCONSULTING GROUP  \nDefined Benefit Retirement Plan | 2026 Compliance Calendar  \nCalendar Plan Year and Calendar Employer Tax Year  \nRetirement plan sponsors are responsible for compliance with many ongoing reporting, disclosure and notice requirements. This Retirement Plan Compliance Calendar summarizes the major requirements that apply to Defined Benefit (“DB”) pension plans for 2026. Due dates are based on a calendar plan year and calendar employer tax year and are applicable to plans subject to the Employee Retirement Income Security Act of 1974 (“ERISA”) . If you have questions regarding these requirements and their application to your plan(s), please contact your USI Consulting Group representative, visit our Contact Us page or reach out to us at [information@usicg.com](information@usicg.com).  \n\n| Month | Requirement | Due Date | Status |\n| --- | --- | --- | --- |\n| JANUARY | Due date to make fourth quarter required contribution for 2025 plan year. | January 15 | F Complete\u003Cbr>F N/A |\n|  | Deadline to provide participants and beneficiaries with notice of benefit restrictions for plans that fail to meet the 60% funding threshold. | January 30 | F Complete\u003Cbr>F N/A |\n|  | Last day to furnish Form 1099-R to recipients of distributions during the 2025 calendar year. | January 31* | F Complete\u003Cbr>F N/A |\n| FEBRUARY | Last day to file Form 945 to report federal income tax withheld from distributions in 2025. (Due January 31 if 2025 tax deposits were not made on time in full.) | February 10 | F Complete\u003Cbr>F N/A |\n|  | Last day to file Form 1096 and Form 1099-R on paper with the IRS for prior year distributions. | February 28* | F Complete\u003Cbr>F N/A |\n| MARCH | Application for Waiver for Minimum Funding Standard due for DB plans, where applicable (due no later than the 15th day of the 3rd month after the close of the plan year for which the waiver is requested) . | March 15 | F Complete\u003Cbr>F N/A |\n|  | Employer contributions: Last day for S-corporation and partnership employer plan sponsors to make deductible contributions for 2025.(For plan sponsor’s with a tax year ending December 31, without tax extension. | March 15 | F Complete\u003Cbr>F N/A |\n|  | Last day to file Form 1099-R on paper with extension, or electronically with the IRS for prior year distributions and/or deemed distributions. | March 31 | F Complete\u003Cbr>F N/A |\n|  | 2025 comprehensive PBGC reconciliation filing premium due to the PBGC for plans that filed an earlier estimated variable rate premium. | March 31 | F Complete\u003Cbr>F N/A |\n\nRETIREMENT PLAN SPOTLIGHT | Defined Benefit Retirement Plan | 2026 Compliance Calendar  \n\n| Month | Requirement | Due Date | Status |\n| --- | --- | --- | --- |\n| APRIL | Presumed 2026 AFTAP (10% less than 2025 AFTAP) takes effect unless and until enrolled actuary issues certification of AFTAP for current plan year (if applicable) . | April 1 | F Complete\u003Cbr>F N/A |\n|  | Required Beginning Date (RBD) for taking first Required Minimum Distribution (RMD) under IRC Section 401(a)(9) for participants who attained age 73 or who retired after age 73 in prior year.** | April 1 | F Complete\u003Cbr>F N/A |\n|  | Due date to make first quarter required contribution for 2026 plan year. | April 15 | F Complete\u003Cbr>F N/A |\n|  | Last day to file financial and actuarial information, if necessary, under ERISA Section 4010 with Pension Benefit Guaranty Corporation (PBGC)(Notice of Underfunding) . (May be different if fiscal year is not the same as the plan year.) | April 15 | F Complete\u003Cbr>F N/A |\n|  | Last day for C-corporation employer plan sponsors to make deductible contributions for 2025 without corporate tax return Extension (Form 1120) . (For plans with a tax year ending December 31.) | April 15 | F Complete\u003Cbr>F N/A |\n|  | Last day to furnish Annual Funding Notice to participants, beneficiaries and labor organizations representing participants from plan sponsors of single and multiemployer DB pension plans covered by the PB","cbCaieQOffyGoblf","https://ap.wps.com/l/cbCaieQOffyGoblf","pdf",410069,"English","# Overview\n## Applicability and due date basis\n# 2026 Compliance Calendar\n## January\n## February\n## March\n## April\n## May\n## July","[{\"question\":\"What is the purpose of the 2026 Compliance Calendar for defined benefit plans?\",\"answer\":\"It summarizes major reporting, disclosure, and notice requirements that apply to Defined Benefit (“DB”) pension plans for 2026.\"},{\"question\":\"How are the due dates determined in the calendar?\",\"answer\":\"Due dates are based on a calendar plan year and a calendar employer tax year.\"},{\"question\":\"Which types of plans does the calendar apply to?\",\"answer\":\"It is applicable to plans subject to ERISA, and it focuses on DB pension plan obligations for 2026.\"}]","RETIREMENT PLAN SPOTLIGHT - Defined Benefit Retirement Plan - 2026 Compliance Calendar | PDF",1789788420]