Administrators of defined contribution plans that do not allow participant investment direction must provide an annual benefit statement to participants and beneficiaries by the date on which Form 5500 is filed by the plan (but no later than the due date, including extensions, for filing Form 5500) for the plan year to which the benefit statement relates. For a calendar year plan, the 2011 benefit statement is due by the earlier of (1) the actual filing date of the 2011 Form 5500 or (2) July 31, 2012, (the plan╩╝s regular filing deadline) unless a Form 5500 deadline extension applies.