July 29

Date by which Summary of Material Modification (SMM), describing any
plan changes in 2013, is due to the retirement plan participants for plans
with December 31 plan year end (no later than 210 days after end of plan
year in which plan change is adopted).

July 31

Date by which the 2013 Series 5500 Forms are due to the DOL/IRS for retirement
plans with December 31 plan year ends (7 months after plan year ends).

July 31

Date by which Form 5558, Application for Extension of Time to File Certain
Employee Plan Returns (2013 Form 5500 Extension), is due to the IRS for retirement
plans with December 31 plan year end (by the due date of the Form 5500).

July 31

Date by which to obtain a qualified accountant’s audit or limited scope audit to
include in Schedule H (Financial Information) as an attachment to Form 5500 for
retirement plans with more than 100 eligible participants and December 31 plan
year end.

August 15

Quarterly Benefit/Disclosure Statement due to participants in participant-directed
plans (45 days after the end of the quarter).

September 15

Date by which deposit due for 2013 required Employer Contributions to Money
Purchase Plans and Target Benefit Plans with December 31 plan year end (within
8½ months of plan year end to satisfy the Minimum Funding Standards).

September 15

Date by which deposit due for 2013 Employer Profit Sharing and Match Contributions
to retirement plans with December 31 plan year end (for plan sponsors that
filed a corporate tax return extension).

September 30

Date by which 2013 Summary Annual Report (SAR) is due to retirement plan
participants for plans with December 31 plan year end (within 9 months after plan
year end or within 2 months after filing Series 5500 Forms).