# Regulatory Filing Calendar Templates

## Overview

Regulatory compliance requires meticulous tracking of filing deadlines across multiple agencies and jurisdictions. This guide provides templates and best practices for managing compliance calendars.

## Annual Filing Calendar Template

### SEC Filings (Public Companies)

| Filing | Deadline | Trigger/Period |
|--------|----------|----------------|
| Form 10-K | 60 days (LAF), 75 days (AF), 90 days (NAF) | Fiscal year end |
| Form 10-Q | 40 days (LAF/AF), 45 days (NAF) | Quarter end |
| Form 8-K | 4 business days | Material events |
| Proxy Statement | 120 days before annual meeting | Annual meeting |
| Schedule 13D/G | 10 days / 45 days | 5% ownership threshold |
| Form 3 | Within 10 days | Officer/director appointment |
| Form 4 | 2 business days | Insider transactions |
| Form 5 | 45 days after FYE | Annual insider report |

**Filer Categories:**
- LAF = Large Accelerated Filer (market cap >$700M)
- AF = Accelerated Filer (market cap $75M-$700M)
- NAF = Non-Accelerated Filer (market cap <$75M)

### State Corporate Filings

```
ANNUAL REPORT CALENDAR

Delaware:
- Due: March 1 (annually)
- Franchise Tax Due: March 1
- Late Fee: $200 + 1.5%/month interest

California:
- Statement of Information Due: Within 90 days of FYE
- Minimum Franchise Tax: $800 (due April 15)

New York:
- Biennial Statement Due: Anniversary month (every 2 years)
- Process agent fee: Included

Texas:
- Franchise Tax Report: May 15
- Public Information Report: May 15

Florida:
- Annual Report Due: May 1
- $400 fee ($138.75 for LLCs)

Nevada:
- Annual List Due: Anniversary month
- Business License Renewal: Anniversary
```

### Tax Compliance Calendar

| Filing | Federal Deadline | Extended Deadline |
|--------|------------------|-------------------|
| Corporate Income Tax (Form 1120) | 15th day of 4th month | 6-month extension |
| S-Corp Tax (Form 1120-S) | 15th day of 3rd month | 6-month extension |
| Partnership Tax (Form 1065) | 15th day of 3rd month | 6-month extension |
| Employment Taxes (Form 941) | Last day of month following quarter | No extension |
| FUTA (Form 940) | January 31 | No extension |
| 1099 Series | January 31 (recipients), February 28 (IRS) | 30-day extension |
| W-2/W-3 | January 31 | No extension |
| Form 5500 (ERISA) | Last day of 7th month | 2.5-month extension |

### Industry-Specific Filings

```
FINANCIAL SERVICES

Banking (OCC, FDIC, Federal Reserve):
- Call Reports: 30 days after quarter end
- CRA Public File Update: Annually
- BSA/AML Risk Assessment: Annually
- Community Reinvestment Act: Varies

Securities (FINRA):
- Form BD Update: 30 days of change
- FOCUS Reports: Monthly/Quarterly
- Rule 606 Order Routing: Quarterly

Insurance:
- Annual Statement: March 1
- Quarterly Statements: 45 days post-quarter
- Risk-Based Capital Report: March 1
- Actuarial Opinion: March 1

HEALTHCARE

HIPAA:
- Risk Assessment: Annually (recommended)
- Training Documentation: Ongoing

Medicare/Medicaid:
- Cost Reports: 5 months after FYE
- Provider Enrollment Revalidation: Every 5 years
- Exclusion List Check: Monthly
```

## Monthly Compliance Calendar Template

```
MONTHLY COMPLIANCE TRACKER

WEEK 1 (Days 1-7)
┌─────────────────────────────────────────────────────────────┐
│ Day 1-5: Prior Month Close-Out                              │
│ [ ] Verify prior month filings completed                    │
│ [ ] Document any extensions filed                           │
│ [ ] Update filing status tracker                            │
│ [ ] Archive filed documents                                 │
│                                                             │
│ Day 5-7: Current Month Planning                             │
│ [ ] Review upcoming filing deadlines                        │
│ [ ] Assign responsibility for each filing                   │
│ [ ] Identify data/document requirements                     │
│ [ ] Schedule preparation meetings                           │
└─────────────────────────────────────────────────────────────┘

WEEK 2 (Days 8-14)
┌─────────────────────────────────────────────────────────────┐
│ [ ] Begin preparation for month-end filings                 │
│ [ ] Collect required data from departments                  │
│ [ ] Draft filings requiring early preparation               │
│ [ ] Follow up on outstanding items                          │
└─────────────────────────────────────────────────────────────┘

WEEK 3 (Days 15-21)
┌─────────────────────────────────────────────────────────────┐
│ [ ] Complete draft filings for review                       │
│ [ ] Internal review and approval                            │
│ [ ] Address review comments                                 │
│ [ ] Prepare supporting documentation                        │
│ [ ] Monitor for regulatory updates                          │
└─────────────────────────────────────────────────────────────┘

WEEK 4 (Days 22-End)
┌─────────────────────────────────────────────────────────────┐
│ [ ] Final review and approval                               │
│ [ ] Submit filings                                          │
│ [ ] Confirm receipt/acceptance                              │
│ [ ] Document completion                                     │
│ [ ] Begin next month preparation                            │
└─────────────────────────────────────────────────────────────┘
```

## Deadline Tracking System

### Filing Record Template

```
FILING RECORD

Filing Name: ________________________________
Regulatory Agency: __________________________
Jurisdiction: _______________________________
Filing Type: [ ] Annual [ ] Quarterly [ ] Monthly [ ] Event-Driven

Regular Deadline: ___________________________
Extension Available: [ ] Yes [ ] No
Extended Deadline: __________________________

Responsible Party: __________________________
Backup: ____________________________________
Approver: __________________________________

Required Information:
- [ ] ______________________________________
- [ ] ______________________________________
- [ ] ______________________________________

Filing Method: [ ] Online Portal [ ] Mail [ ] Email [ ] EDI

Historical Completion:
Year    Date Filed    Status    Notes
____    __________    ______    _____
____    __________    ______    _____
____    __________    ______    _____

Current Year Status:
Preparation Started: ________________________
Draft Completed: ____________________________
Approved By: _______________________________
Filed Date: ________________________________
Confirmation #: _____________________________
```

### Reminder Schedule

| Days Before | Action |
|-------------|--------|
| 60 days | Alert to responsible party; begin planning |
| 45 days | Confirm data sources; assign tasks |
| 30 days | Begin preparation; collect information |
| 14 days | Complete draft; submit for review |
| 7 days | Final approval; prepare for submission |
| 3 days | Final check; submit if ready |
| 1 day | Deadline warning; escalate if incomplete |
| 0 days | Deadline; confirm submission |
| +1 day | Verify acceptance; document completion |

## Event-Driven Filing Triggers

### Corporate Events

| Event | Filing Required | Deadline |
|-------|-----------------|----------|
| Officer/Director Change | State annual report update; Form 8-K | Varies; 4 business days |
| Address Change | State filing; IRS Form 8822 | Varies |
| Name Change | State amendment; all licenses | Varies |
| Merger/Acquisition | HSR (if applicable); state filings | Pre-closing |
| Dissolution | State dissolution; final tax returns | Varies |
| Stock Issuance | Blue sky filings; Form D | 15 days |

### Employment Events

| Event | Filing Required | Deadline |
|-------|-----------------|----------|
| New Hire | I-9; State new hire reporting | 3 days; varies by state |
| Termination | WARN notice (if applicable); COBRA | 60 days; 44 days |
| Work Comp Claim | First Report of Injury | Varies by state (24-72 hours) |
| Benefits Change | Form 5500 update; SPD amendment | 210 days; 60 days |

## Compliance Calendar Best Practices

### Calendar Management

1. **Use dedicated compliance software** or calendar system
2. **Build in buffer time** - Internal deadlines before actual deadlines
3. **Multiple reminder levels** - Different alerts at different intervals
4. **Backup assignments** - Never single point of failure
5. **Regular calendar audits** - Monthly review for accuracy

### Documentation Requirements

1. **Filing confirmation** - Screenshot or confirmation number
2. **Approval chain** - Who reviewed and approved
3. **Supporting documents** - Retain with filing record
4. **Version control** - Track drafts and final
5. **Amendment tracking** - Note any corrections filed

### Regulatory Monitoring

1. **Subscribe to agency updates** - Federal Register, state bulletins
2. **Industry association alerts** - Trade group notifications
3. **Vendor updates** - Compliance software alerts
4. **Legal counsel updates** - Firm memos and alerts
5. **Quarterly regulation review** - Comprehensive check for changes