Standard terminations: If the plan administrator of a plan that is terminating in a standard termination is a Designated Person, any of the following plan termination deadlines for the plan that fall on or after October 26, 2012, and on or before February 1, 2013, are extended to February 1, 2013:

The deadline for filing the standard termination notice (Form 500) (29 CFR § 4041.25(a)). (This automatically extends the deadline for providing notices of plan benefits to participants and beneficiaries (29 CFR § 4041.24(a)) because that deadline is the date when the standard termination notice is filed.)
The deadline for completing the distribution of plan assets (29 CFR § 4041.28(a)).
The deadline for filing the post-distribution certification (Form 501) without penalty (29 CFR § 4041.29(b)). (This automatically extends the deadline for filing missing participant information and certifications without penalty and for paying missing participants' designated benefits to PBGC without interest (29 CFR § 4050.6(b)(2)).)

Distress terminations: If the plan administrator of a plan that is terminating in a distress termination is a Designated Person and the deadline for filing the distress termination notice (Form 601) (29 CFR § 4041.45(a)) falls on or after October 26, 2012, and on or before February 1, 2013, that deadline is extended to February 1, 2013. (Plan administrators of plans in distress terminations for which PBGC has issued a distribution notice should contact PBGC for case-by-case relief. See Case-by-Case Relief above.)

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