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February 10, 2012
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Due date to file 2011 Form 945, to report federal income tax withheld on distributions from qualified plans, for plans with no payment due.
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February 28, 2012
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Due date to file 2011 paper 1099-Rs, to report distributions from qualified plans.
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March 15, 2012
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Last day for corrective distributions due to failed 2011 ADP/ACP test without 10% excise tax.
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April 1, 2012
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Required Minimum Distributions due for owners and/or terminated participants who attained age 70 1/2 in 2011, and participants over age 70 1/2 who retired in 2011.
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April 15, 2012
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First quarterly contribution of 2012 due for underfunded Defined Benefit plans.
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April 15, 2012
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Due date for refund of 2011 deferrals in excess of 402(g) limit.
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April 30, 2012
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PBGC premiums due for applicable Defined Benefit plans.
