TAG recently sent a message indicating that the deadline is extended to 3/17 due to 3/15 being on a weekend.
The ERISA Outline Book takes a different approach, stating that the IRS position is that the deadline is 3/14. The ERISA Book indicates that the extension due to a weekend applies to the 4/15 date for 402g corrections, but not ADP/ACP refunds.
Any additional insight? What has your practice been?