Spring 2011 issue of Horizons

General Topics – continued

December 15, 2011 Distribution of Summary Annual Report (Extension)

and participant compliance limits for the plan year ending December 31, 2010. Required Minimum Distributions (RMD) Internal Revenue Code deadline for distributing the 2011 RMD to affected participants. Individuals who attained age 70 1/2 prior to 2011 and either retired or were terminated, or are at least 5% owners must receive a RMD. This is a reminder for the plan year ending December 31, 2011 Discretionary Plan Document Amendment Deadline to amend the plan document for any discretionary amendment made during the plan year ending December 31, 2011.

Deadline for distributing the SAR to participants for the plan year ending December 31, 2010, if a request was made for a two and one-half month extension of time to file Form 5500 or Form 5500-SF. December 31, 2011 ADP, ACP and Annual Addition Refund Deadline Internal Revenue Code deadline for issuing distributions to affected participants due to a failed ADP and/or ACP test for the plan year ending December 31, 2010, and/or a failed annual addition

limitation test for the limitation year. Non-Discrimination Test Deadline

Internal Revenue Code deadline for a plan to satisfy non-discrimination testing requirements

RubinBrown’s Benefits Group RubinBrown’s Benefits Group serves employers in the design, development, and maintenance of retirement plans, cafeteria plans, defined benefit plans and more.

Robert Merenda, CPA - St. Louis Partner-In-Charge Wealth Management Services Group robert.merenda@rubinbrown.com 314.290.3236

Chip Harris, CPA - Kansas City Partner-In-Charge Plan Audit Services Group chip.harris@rubinbrown.com 913.499.4426

Brian Frevert, CPA, CFP, MBA - Denver Partner Wealth Management Services Group brian.frevert@rubinbrown.com 303.952.1231

Wayne Isaacs, CPA, JD, CEBS - St. Louis Manager-In-Charge Benefits Group wayne.isaacs@rubinbrown.com 314.290.3493

Raise Your Expectations

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