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Does a 412(e)(3) Plan get an extension to 12/31/20 to make a 2019 Plan contribution, and, if so, does the Plan have to file a 5500 by 10/15 not showing the contribution or is it extended also. 

Thanks all.

Posted
2 hours ago, shERPA said:

Mike are you saying 412(e)(3) plans are a disaster?

No, but it is usually the case!

Posted
23 hours ago, RayJJohnsonJr said:

Does a 412(e)(3) Plan get an extension to 12/31/20 to make a 2019 Plan contribution, and, if so, does the Plan have to file a 5500 by 10/15 not showing the contribution or is it extended also. 

Thanks all.

If you are asking about the extension granted under the CARES Act, then no. The CARES Act only extended the deadline for plans for which the minimum contribution is determined under sec. 430. See Notice 2020-61 Q&A-1

Free advice is worth what you paid for it. Do not rely on the information provided in this post for any purpose, including (but not limited to): tax planning, compliance with ERISA or the IRC, investing or other forms of fortune-telling, bird identification, relationship advice, or spiritual guidance.

Corey B. Zeller, MSEA, CPC, QPA, QKA
Preferred Pension Planning Corp.
corey@pppc.co

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