Moving Deadline if it falls on weekend/holiday

[Guest bobolink]

If a deadline falls on a weekend or holiday, the general deadlines for IRS and DOL forms, filings and notices are extended to the next business day. Usually this rule is spelled out on the applicable form. What if we're dealing with a notice to participants not a form? Is there a general rule extending the deadline in these circumstances? Thanks for any thoughts.

[GMK]

Previous threads on this board have discussed deadlines for notices to employees/participants. There may be specific cases where the deadline can be extended, but off hand I can't recall which, if any.

Such rules generally favor participants. They get notices without delays, and they are not short changed on time to respond or file a form.

My recommendation is to deliver the notice before, and no later than, the deadline date, so you don't have to worry about it.

[david rigby]

Not necessarily universal: most "extended deadlines" apply to the filing of a form (1040, 5500, PBGC1, etc.). Such extension may apply for other purposes, but it may be prudent to utilize the extension only when there is guidance that authorizes it.

[mming]

I agree that it would be prudent to err on the side of caution and assume that notices do not have the option to extend their deadlines like forms can. How about the deadline for 401(k) testing? March 15th fell on a Sunday this year. I couldn't find any indication that it's OK to refund excess amounts on Monday the 16th and I would guess that it's another deadline that should be handled like those of notices.