TIAA-CREF Plan Administrators

UPCOMING IMPORTANT DATES

May
Dates	Details
May 15	For fiscal-year plans whose plan year ended on Feb. 29, 2008 - Deadline for distributing excess matching employer contributions (and earnings thereon) to employees without paying an excise tax (2-1/2 months after end of plan year). Note: The plan must contain a provision allowing these distributions.
May 25	For fiscal-year defined benefit plans whose plan year ended on July 31, 2007 - Deadline for filing PBGC Form 1 with the Pension Benefit Guarantee Corporation (9-1/2 months after end of plan year).
May 25	For fiscal-year plans whose plan year ended on Oct. 31, 2007 - Deadline for filing Form 5500 with the Department of Labor (7 months after end of plan year).
May 27	For fiscal-year plans whose plan year ended on Oct. 31, 2007 - Deadline for distributing Summary of Material Modifications to employees and beneficiaries if material modifications were made in the 2006 plan year (210 days after end of plan year).
May 30	For fiscal-year plans whose plan year ended on May 31, 2007 - Excess aggregate employer matching contributions (and earnings thereon) must be distributed to employees within 12 months of the end of the plan year to avoid possible plan disqualification. (Note: The plan must contain a provision allowing these distributions.)
May 30	For fiscal year plans whose plan year ended on January 31, 2008 - ERISA reports are available on the TIAA-CREF Administrator website (4 months after end of plan year).
May 30	For fiscal-year plans whose plan year ended on Oct. 31, 2007 - Deadline for distributing Summary Annual Reports to participants and beneficiaries (9 months after end of plan year).

June
Dates	Details
June 13	For fiscal-year defined benefit plans whose plan year ended on August 31, 2007 - Deadline for filing PBGC Form 1 with the Pension Benefit Guarantee Corporation (9-1/2 months after end of plan year).
June 25	For fiscal-year plans whose plan year ended on November 30, 2007 - Last business day before the 7-month-after-end-of-plan-year deadline for filing Form 5500 with Department of Labor.
June 25	For fiscal year plans whose plan year ended on February 28, 2008 - ERISA reports are available on the TIAA-CREF Administrator website (4 months after end of plan year).
June 25	For fiscal-year plans whose plan year ended on March 31, 2008 - Excess aggregate employer matching contributions (and earnings thereon) must be distributed to employees within 2-1/2 months of the end of the plan year to avoid paying an excise tax. (Note: The plan must contain a provision allowing these distributions.)
June 28	For fiscal-year plans whose plan year ended on November 30, 2007 - Last business day before 210-day-after-end-of-plan-year deadline for distributing Summary of Material Modifications to employees and beneficiaries if material modifications were made to plan document in the 2006 plan year.
June 30	For fiscal-year plans whose plan year ended on September 30, 2007 - Last business day before 9-month-after-end-of plan-year deadline for distributing Summary Annual Reports to plan participants and beneficiaries.
June 30	For fiscal-year plans whose plan year ended on June 30, 2007 - Excess aggregate employer matching contributions (and earnings thereon) must be distributed to employees within 12 months of the end of the plan year to avoid possible plan disqualification. (Note: The plan must contain a provision allowing these distributions.)

July
Dates	Details
July 7	Quarterly reviews mailed - Quarterly reviews mailed
July 15	For fiscal-year plans whose plan year ended on April 30, 2008 - Excess aggregate employer matching contributions (and earnings thereon) must be distributed to employees within 2-1/2 months of the end of the plan year to avoid paying an excise tax. (Note: The plan must contain a provision allowing these distributions.)
July 15	For fiscal-year defined benefit plans whose plan year ended on September 30, 2007 - Last business day before deadline for filing PBGC Form 1 with the Pension Benefit Guarantee Corporation (9-1/2 months after end of plan year).
July 25	For fiscal year plans whose plan year ended on March 31, 2008 - ERISA reports are available on the TIAA-CREF Administrator website (4 months after end of plan year).
July 28	For calendar-year plans - Deadline for distributing Summary of Material Modifications to employees and beneficiaries for plans with material modifications to plan documents made in 2007 (210 days of the end of the plan year in which plan amendment was adopted).
July 31	For fiscal-year plans whose plan year ended on July 31, 2007 - Excess aggregate employer matching contributions (and earnings thereon) must be distributed to employees within 12 months of the end of the plan year to avoid possible plan disqualification. (Note: The plan must contain a provision allowing these distributions.)
July 31	For calendar-year plans - Deadline for filing Form 5500 with the Department of Labor (7 months after end of plan year).
July 31	For fiscal-year plans whose plan year ended on October 31, 2007 - Deadline for distributing Summary Annual Reports to participants and beneficiaries (9 months after end of plan year).