SELECT COMPLIANCE DEADLINES AND REMINDERS
April 30th Deadline for Employers to Adopt Pre-Approved Defined
Benefit Plans
Employers that sponsor pre-approved defined benefit plans must
adopt a restated plan, approved for EGTRRA, by April 30, 2012, to
be eligible for retroactive remedial amendment and reliance. The
April 30, 2012 deadline also applies to employers who have: (i)
individually designed defined benefit plans and (ii) signed Form
8905 (Certification of Intent to Adopt Pre-Approved Plan) prior to
the end of their planʼs five-year EGTRRA remedial
amendment cycle.
HSA Contribution Deadline for 2011 is April 17, 2012
The deadline for making 2011 contributions to a health savings
account (HSA) is April 17, 2012. Although the dollar limit on HSA
contributions is determined monthly, HSA contributions for a
taxable year may be made in one or more payments as long as the
payments are not made before the beginning of the applicable tax
year and no later than
