TIAA-CREF Plan Administrators

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A summary annual report must be sent to each plan participant and beneficiary receiving benefits within nine months of the end of the plan year. If you obtain an extension of the deadline for filing form 5500, the deadline for distributing the summary annual report is automatically extended to two months after the new deadline for filing form 5500.

Fund sponsors such as TIAA-CREF are required to send 5500 information to the plan administrator within 120 days of the close of the plan year.

Plan administrators of employee benefit plans covered by ERISA are required to provide the Department of Labor, on request, with any documents relating to the employee benefit plan. The DOL requires plan administrators to provide these plan documents to the DOL within 30 days of a DOL request. Failure to do so could result in penalties of $100 per day, up to a maximum of $1,000.

Institutions with plans subject to ERISA are required to file separate Form 5500 reports for each plan no later than the last day of the seventh month following the end of the plan year. For example, if a plan year ends December 31, 2001, the filing deadline is July 31, 2002. Note that if your filing date falls on a weekend or national holiday, your date will be extended to the next business day.

Please see calendar below

You can apply for an extension of the filing deadline of up to two-and-a-half months. Here's how:

•	Apply before the regular filing deadline using form 5558, which is still filed with the IRS
•	Include a photocopy of the filed form 5558 in the plan's form 5500 filing with the DOL

(e.g., both use the calendar year) and you obtain an extension of the deadline for filing your institution's tax return, the deadline for filing form 5500 is automatically extended to the same date as the new deadline for filing the tax return. However, you must include a photocopy of the application for extension of time in the plan's form 5500 filing with the DOL in order for the extension to apply.

If Your Plan-Year Ends:	Online Data Availability Date:	Your Filing Deadline:	Your Extension Deadline:
12/31	4/30	7/31	10/15
1/31	5/31	8/31	11/15
2/29	6/30	9/30	12/15
3/31	7/31	10/31	1/15
4/30	8/31	11/30	2/15
5/31	9/30	12/31	3/15
6/30	10/31	1/31	4/15
7/31	11/30	2/29	5/15
8/31	12/31	3/31	6/15
9/30	1/31	4/30	7/15
10/31	2/29	5/31	8/15
11/30	3/31	6/30	9/15

•	A Guide to Filing Form 5500 for Qualified ERISA Plans Using TIAA-CREF Annuities
•	Department of Labor Web Site


•	Spousal Rights & ERISA
•	All About ERISA


•	What to report
•	How to complete Form 5500
•	Where to File
•	Instruction materials
•	On-line guide