Compliance & Reporting Calendar
Each year there are numerous important dates and deadlines for actions that must be taken by all retirement plans. We’ve created a calendar that highlights the dates plan sponsors need to be aware of.
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All dates are applicable for plans which follow a calendar plan year. Please contact us directly for the applicable dates for non-calendar year plans. Click on a month below to see more.
JAN
January
January 31
- Deadline for sending Form 1099-R to participants who received distributions during previous year.
- Deadline for filing Form 945 with IRS to report non-payroll income tax withholding from participant distributions made in previous year, if tax deposits were not made timely.
FEB
February
February 10
- Deadline for filing Form 945 with IRS to report non-payroll income tax withholding from participant distributions made in previous year, if all tax deposits were made timely.
February 28
- Deadline for filing Form 1099-R with IRS to report distributions made in previous year. (Deadline for electronic filing is March 31.)
MAR
March
March 15
- Deadline for processing corrective distributions to Highly Compensated Employees for failed prior year actual deferral percentage (ADP)/actual contribution percentage (ACP) test without 10% excise tax Note: A special deadline may apply to plans that satisfy the requirements of an eligible automatic contribution arrangement (EACA). See “June.”
- Deadline for filing Partnership or S-Corporation tax returns and contribution deadline for deductibility (without extension) for companies operating on calendar year fiscal year.
- Deadline for requesting automatic extension (to September 15) for Partnership tax returns.
APR
April
April 1
- Required beginning date for participants attaining age 72 or retiring after age 72 in prior year.
- Deadline for taking first required minimum distribution (RMD) under Internal Revenue Code (IRD) Section 401(a)(9).
April 15
- Deadline for processing corrective distributions for IRC Section 402(g) excess deferral contributions.
- Deadline for filing Sole Proprietorship and/or C-Corporation tax returns and contribution deadlines for deductibility (without extension) for unincorporated entities and C-Corporations.
- Deadline for requesting automatic extension (to October 15) for Sole Proprietorship and C-Corporation tax returns.
April 30
- Deadline for Defined Benefit Plans to provide Annual Funding Notice to participants (not applicable to one-participant plans).
MAY
JUN
June
June 30
- Deadline for processing corrective distributions to Highly Compensated Employees for failed prior year actual deferral percentage (ADP)/actual contribution percentage (ACP) test without 10% excise tax for plans that satisfy the requirements of an eligible automatic contribution arrangement (EACA).
JUL
July
July 29
- Deadline for sending Summary of Material Modification (SMM) (210 days after end of plan year in which the amendment was adopted).
July 31
- Deadline for filing Form 5500 (without extension).
- Deadline for filing Form 8955-SSA (without extension).
- Deadline for filing Form 5558 to request automatic extension of time to file Form 5500 (2½ months).
- Deadline for filing Form 5330 – Return of Excise Taxes Related to Employee Benefit Plans – used to report and pay excise taxes on prohibited transactions and excess 401(k) plan contributions that occurred in a prior year.
AUG
SEP
September
September 15
- Extended deadline for filing tax returns for Partnerships and S-Corporations and deadline for
deductibility for these entities.
September 30
- Deadline for distributing Summary Annual Report (SAR) to participants, provided the deadline for Form
5500 has not been extended.
OCT
October
October 1
- Deadline for a new 401(k) safe harbor plan to be implemented in the current year (requires a minimum 3-month plan year).
October 15
- Deadline for adopting a retroactive amendment to correct an IRC Section 410(b) coverage or IRC Section 401(a)(4) nondiscrimination failure for the prior year.
- Extended deadline for filing Form 5500.
- Extended deadline for filing Form 8955-SSA.
- Extended deadline for Sole Proprietorship and/or C-Corporation tax returns and final contribution deadline for deductibility for these entities.
NOV
DEC
December
December 1
- Deadline for sending annual 401(k) and (m) safe harbor notice to participants.*
- Deadline for sending annual qualified default investment alternative (QDIA) notice to participants.*
- Deadline for sending automatic contribution arrangement notice (ACA) to participants.*
December 15
- Extended deadline for distributing Summary Annual Report (SAR)to participants.
December 31
- Deadline for processing corrective distributions for the prior year’s failed ADP/ACP test with 10% excise tax.
- Deadline for correcting the prior year’s failed ADP/ACP test with qualified nonelective contributions (QNECs).
* For administrative ease, a combined notice may be provided.
Note: Generally, when the due date for an Internal Revenue Service (IRS) or Department of Labor (DOL) form falls on Saturday, Sunday, or a legal holiday, the deadline is extended to the next business day. However, some dates are statutorily fixed and are not extended to the following business weekday.
Reminder: Required Fee Disclosures
ERISA Section 408(b)(2) Plan Sponsor/Service Provider
- Initial disclosure: Required within a reasonable period before the contract is entered into or renewed.
- Annual disclosure: Required following changes in investment information.
- Additional disclosures: Required no later than 60 days after the effective date of the change for changes in compensation or services provided.
ERISA Section 404(a)(5) Participant
- Initial disclosure: Required on or before the date when participants can first direct investments.
- Annual disclosure: Required to be updated and distributed at least annually.
- Additional disclosures: Required at least 30 days, but no more than 90 days, prior to certain plan changes.
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