2008 SEC Deadlines and Holidays
For domestic and foreign compliance deadlines, the Securities and Exchange
Commission experiences very high-volume filing periods. Most companies
have a fiscal year that matches the calendar year, creating a lot of EDGAR
filing activity at the same time each quarter. For your convenience, we
have identified these SEC compliance deadlines and SEC holidays linked
above. It is important to submit your EDGAR documents to Merrill as soon
as possible during these high-volume periods. This minimizes the need
for last-minute conversions and edits, which can jeopardize your filing
timeliness.
Click on the calendar type to view from the list above. When calendar
is displayed click on the domestic or foreign submission type listed in
the calendar to quickly view the rule used to identify each deadline,
then use your browser's back button to return to the calendar.
|
SEC Holiday
(no filing allowed) |
Federal Holiday |
Due Date |
Submission Type |
| JAN |
1 (Tue.) |
New Year's Day |
|
|
| 21 (Mon.) |
Martin Luther King Jr. Day |
|
|
 |
 |
| FEB |
18 (Mon.) |
Presidents' Day |
14 (Thu.) |
SC 13G & /A,
5, 13-F |
| |
|
| MAR |
|
|
31 (Mon.) |
10-K, 10-KSB* |
| |
|
| APR |
|
|
1 (Tue.) |
NT 10-K, NT 10-KSB |
|
|
15 (Tue.) |
Late 10-K, Late 10-KSB |
|
|
29 (Tue.) |
Proxy Statement or
10-K/A |
| |
|
| MAY |
26 (Mon.) |
Memorial Day |
15 (Thu.) |
10-Q, 10QSB, 13-F |
|
|
16 (Fri.) |
NT 10-Q, NT 10-QSB |
|
|
20 (Tue.) |
Late 10-Q*, Late 10-QSB* |
| |
|
| JUN |
|
|
30 (Mon.) |
11-K*, 20-F |
| |
|
| JUL |
4 (Fri.) |
Independence Day |
1 (Tue.) |
NT 11-K, NT
20-F |
| |
|
15 (Tue.) |
Late 11-K, Late
20-F |
| |
|
| AUG |
|
|
14 (Thu.) |
10-Q, 10QSB, 13-F |
|
|
15 (Fri.) |
NT 10-Q, NT 10-QSB |
|
|
19 (Tue.) |
Late 10-Q, Late 10-QSB |
| |
|
| SEP |
1 (Mon.) |
Labor Day |
|
|
| |
|
| OCT |
13 (Mon.) |
Columbus Day |
|
|
| |
|
| NOV |
11 (Tue.) |
Veterans Day |
14 (Fri.) |
10-Q, 10QSB, 13-F |
| 27 (Thu.) |
Thanksgiving |
17 (Mon.) |
NT 10-Q*, NT 10-QSB* |
| |
|
19 (Wed.) |
Late 10-Q, Late 10-QSB |
| |
|
| DEC |
25 (Thu.) |
Christmas |
|
|
| |
|
Below are the SEC rules used to identify domestic and foreign compliance deadlines for all companies. Please note that if the due date falls on a weekend or holiday, the filing is due on the next business day. The dates that this occurs on have an * next to the submission type in the right column of the calendar.
| Form 10-K,
10-KSB |
Due 90 days following the end of the fiscal year. |
| NT 10-K,
NT 10-KSB |
Due on the business day after the 10-K due date. |
| Late 10-K,
Late 10-KSB |
After filing an NT 10-K, the deadline for the
10-K is extended 15 calendar days from the actual due date. |
Proxy
Statement
or 10-K/A |
Proxy due dates can differ greatly, though most
are filed in the spring. If your Form 10-K incorporates by reference
information into Part III from the proxy statement, you must
file the proxy statement no later than 120 days after the fiscal-year
end. If you cannot file the proxy statement within that 120-day
period, you can file an amended 10-K to include the Part III
information; however, that amended 10-K must be filed no later
than 120 days after the fiscal-year end. |
| Form 10-Q,
10-QSB |
Due 45 days following the end of each fiscal
quarter. |
| NT
10-Q, NT 10-QSB |
Due on the business day after the 10-Q due date. |
| Late 10-Q,
Late 10-QSB |
After filing an NT 10-Q, the deadline for the
10-Q is extended five calendar days from the actual due date. |
| Form 11-K |
Due 180 days after the end of the retirement
plan year. May file in paper or EDGAR. |
| NT 11-K |
Due on the business day after the 11-K due date. |
| Late 11-K |
After filing an NT 11-K, the deadline for the
11-K is extended 15 calendar days from the actual due date. |
| Form 13F |
Due 45 days following the end of each fiscal
quarter from institutional investment managers. |
| Schedule 13G |
Due 45 days following the end of the calendar
year. |
| Ownership Reports |
|
| Form 3 |
Due 10 days after the event by which the individual
becomes a reporting registrant. Must file in EDGAR. |
| Form 4 |
Due by the end of the second day after the transaction.
Must file in EDGAR.
If transaction handled by third party who exercises the option
on behalf of the filer, the third party has three days to notify
the filer of the transaction. The filer then must file by the
end of the second day after notification. |
| Form 5 |
Due 45 days after the end of the issuer's/subject
company's fiscal year. Must file in EDGAR. |
| Foreign Forms |
|
| Form 20-F |
Due within six months after the end of the fiscal year covered by the report. Typically on or before June 30th. |
| NT 20-F |
Due on the business day after the 20-F due date. |
| Late 20-F |
After filing an NT 20-F, the deadline for the
20-F is extended 15 calendar days from the actual due date. |
|
|
Below are the SEC rules used to identify domestic and foreign compliance deadlines for all companies. Please note that if the due date falls on a weekend or holiday, the filing is due on the next business day. The dates on which this occurs have an * next to the submission type in the right column of the calendar.
| Form 10-K |
Due 75 days following the end of the fiscal year. |
| NT 10-K |
Due on the business day after the 10-K due date. |
| Late 10-K |
After filing an NT 10-K, the deadline for the
10-K is extended 15 calendar days from the actual due date. |
Proxy
Statement
or 10-K/A |
Proxy due dates can differ greatly, though most
are filed in the spring. If your Form 10-K incorporates by reference
information into Part III from the proxy statement, you must
file the proxy statement no later than 120 days after the fiscal-year
end. If you cannot file the proxy statement within that 120-day
period, you can file an amended 10-K to include the Part III
information; however, that amended 10-K must be filed no later
than 120 days after the fiscal-year end. |
| Form 10-Q |
Due 40 days following the end of each fiscal
quarter. |
| NT
10-Q |
Due on the business day after the 10-Q due date. |
| Late 10-Q |
After filing an NT 10-Q, the deadline for the
10-Q is extended five calendar days from the actual due date. |
| Form 11-K |
Due 180 days after the end of the retirement
plan year. May file in paper or EDGAR. |
| NT 11-K |
Due on the business day after the 11-K due date. |
| Late 11-K |
After filing an NT 11-K, the deadline for the
11-K is extended 15 calendar days from the actual due date. |
| Schedule 13G |
Due 45 days following the end of the calendar
year. |
| Ownership Reports |
|
| Form 3 |
Due 10 days after the event by which the individual
becomes a reporting registrant. Must file in EDGAR. |
| Form 4 |
Due by the end of the second day after the transaction.
Must file in EDGAR.
If transaction handled by third party who exercises the option
on behalf of the filer, the third party has three days to notify
the filer of the transaction. The filer then must file by the
end of the second day after notification. |
| Form 5 |
Due 45 days after the end of the issuer's/subject
company's fiscal year. Must file in EDGAR. |
| Foreign Forms |
|
| Form 20-F |
Due within six months after the end of the fiscal year covered by the report. Typically on or before June 30th. |
| NT 20-F |
Due on the business day after the 20-F due date. |
| Late 20-F |
After filing an NT 20-F, the deadline for the
20-F is extended 15 calendar days from the actual due date. |
|
|
Below are the SEC rules used to identify domestic and foreign compliance deadlines for all companies. Please note that if the due date falls on a weekend or holiday, the filing is due on the next business day. The dates on which this occurs have an * next to the submission type in the right column of the calendar.
| N-30D & NCSR |
Due to be printed and mailed 60 days following
the end of each half-year by investment companies. The EDGAR
filing is due ten days after the actual mailing date. |
| NT NCSR |
Due on the business day after the NCSR due date. |
| Late NCSR |
Due 15 calendar days following the due date. |
| N-Q |
Due 60 days following the end of the first and
third quarter by investment companies. |
| Schedule13G |
Due 45 days following the end of the calendar
year. |
| Form13-F |
Due 45 days following the end of each fiscal
quarter from institutional investment managers. |
| Form13D |
Due 10 days after the aquisition of more than
5% beneficial ownership. |
| Form N-SAR |
|
| NSAR-B |
Due from mutual funds 60 days after the end of
the fiscal year. |
| NSAR-A |
Due from mutual funds 60 days after the first
half of the fiscal year. |
| NSAR-U |
Due from Unit Investment Trusts 60 days after
the end of the fiscal year. |
| NT
NSAR |
Due on the business day after the N-SAR due date. |
| Late
NSAR, Late NSAR-A |
After filing an NT NSAR, the deadline for the
N-SAR is extended 15 calendar days from the due date. |
| Form 24F-2 |
Due 90 days following the end of the fiscal year
by investment companies. |
| N-PX |
Due no later than August 31 of each year. |
|
|
http://www.sec.gov/rules/final/33-8644.pdf
Below are the SEC rules used to identify domestic and foreign compliance deadlines for all companies. Please note that if the due date falls on a weekend or holiday, the filing is due on the next business day. The dates on which this occurs have an * next to the submission type in the right column of the calendar.
| Form 10-K |
Due 60 days following the end of the fiscal year. |
| NT 10-K |
Due on the business day after the 10-K due date. |
| Late 10-K |
After filing an NT 10-K, the deadline for the
10-K is extended 15 calendar days from the actual due date. |
Proxy
Statement
or 10-K/A |
Proxy due dates can differ greatly, though most
are filed in the spring. If your Form 10-K incorporates by reference
information into Part III from the proxy statement, you must
file the proxy statement no later than 120 days after the fiscal-year
end. If you cannot file the proxy statement within that 120-day
period, you can file an amended 10-K to include the Part III
information; however, that amended 10-K must be filed no later
than 120 days after the fiscal-year end. |
| Form 10-Q |
Due 40 days following the end of each fiscal
quarter. |
| NT
10-Q |
Due on the business day after the 10-Q due date. |
| Late 10-Q |
After filing an NT 10-Q, the deadline for the
10-Q is extended five calendar days from the actual due date. |
| Form 11-K |
Due 180 days after the end of the retirement
plan year. May file in paper or EDGAR. |
| NT 11-K |
Due on the business day after the 11-K due date. |
| Late 11-K |
After filing an NT 11-K, the deadline for the
11-K is extended 15 calendar days from the actual due date. |
| Schedule 13G |
Due 45 days following the end of the calendar
year. |
| Ownership Reports |
|
| Form 3 |
Due 10 days after the event by which the individual
becomes a reporting registrant. Must file in EDGAR. |
| Form 4 |
Due by the end of the second day after the transaction.
Must file in EDGAR.
If transaction handled by third party who exercises the option
on behalf of the filer, the third party has three days to notify
the filer of the transaction. The filer then must file by the
end of the second day after notification. |
| Form 5 |
Due 45 days after the end of the issuer's/subject
company's fiscal year. Must file in EDGAR. |
| Foreign Forms |
|
| Form 20-F |
Due within six months after the end of the fiscal
year covered by the report. Typically on or before June 30th. |
| NT 20-F |
Due on the business day after the 20-F due date. |
| Late 20-F |
After filing an NT 20-F, the deadline for the
20-F is extended 15 calendar days from the actual due date. |
|
|