What is the filing deadline for a short plan year; let's say from January 1, 1999 to June 30, 1999? Is it - (a) 7 months after the end of the short plan year, or January 31, 2000, or (B) 7 months after 12 months after the beginning of the short plan year, or July 31, 2000.

I vaguely recall the answer is (B), although I can't remember WHAT THE CITE IS.

Also, is the filing deadline for a short plan year different depending on the reason for the short plan year?

For example, short plan years typically occur in the following three situations:

1. When converting from one 12-month period to a different 12-month period, there is a short plan year in between.

2. When merging two plans that are on different plan years, one of the plans has a short plan year.

3. When starting a new plan in the middle of the year (such as a 401k plan), one has a short plan year to allow future plan years to be the calendar year.


Thanks for your help.

Answer is (a) . Instructions from IRS Form 5500 clearly state this under "When to File". As cite,

"File all required forms and schedules by the last day of the 7th month after the plan year ends. For a short plan year, file the form and applicable schedules by the last day of the 7th month after the short plan year ends."