Final 5500 Extended Due Date

[Pension RC]

If a terminating plan has a short final plan year due to the completion of distributions, but files a 5558, is the extended due due what it would otherwise be if the plan wasn't terminating (9 1/2 months after the normal end of plan year), or is the extended due date based upon the end of the short plan year? Would you happen to have a citation?

Thanks for any responses!

[david rigby]

The 5558 instructions include this statement for Line 2:

Quote

Enter on line 2 the due date for which you are requesting to file Form 5500, Form 5500-SF, or Form 5500-EZ. This date should not be later than the 15th day of the third month after the normal due date of the return/report.

 

[Calavera]

The normal due date means the last day of the 7th month after the end of plan year whether it is short or not. So for the short plan year, the extended due date will be 9 1/2 months after the end of the short plan year.