Retirement Plan Compliance Calendar
Defined Contribution Plan Compliance Calendar
401(k) Plans and Profit Sharing Plans.
Defined Benefit Plan Compliance Calendar
401(k) Plans and Profit Sharing Plans.
Defined Contribution Plan Compliance Calendar
January
January 31
Deadline for sending Form 1099-R to participants who received distributions during previous year.
February
February 28
Deadline for filing Form 1099-R with IRS to report distributions made in previous year. Deadline for electronic filing is March 31.
March
March 15
Processing deadline for failed ADP/ACP test corrective distributions without 10% excise tax.
Note: Special deadline may apply to plans satisfying EACA requirements. See “June”.
Partnership tax return filing deadline and contribution deadline for deductibility (without extension) for calendar-year companies.
March 15
Automatic extension request deadline (to September 15) for partnership tax returns.
March 31
Deadline for electronic filing of Form 1099-R to report distributions made in previous year.
April
April 1
Required beginning date for first required minimum distribution (RMD) under IRC 401(a)(9).
April 15
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 IRC 401(a)(9).
Deadline for processing corrections for 402(g) excess deferrals for the prior plan year without excise taxes.
May
None
June
June 30
Deadline for processing corrective distributions for failed ADP/ACP test from plan with EACA without 10% excise tax.
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 and Schedule 8955-SSA without extension.
Deadline for filing Form 5558 to request automatic extension of time to file Form 5500 (2 1/2 months).
July 31
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 for the prior year.
August
September
September 15
Extended deadline for filing tax returns for partnerships and contribution deadline for deductibility.
September 30
Deadline for distributing Summary Annual Report (SAR) to participants, unless deadline for Form 5500 was extended (later of nine months after close of plan year or two months after due date for Form 5500).
October
October 15
Deadline for adopting a retroactive amendment to correct IRC Section 410(b) coverage and IRC Section 401(a)(4) nondiscrimination failures.
Extended deadline for filing Form 5500 and Form 8955-SSA.
Extended deadline for individual and/or corporate tax returns and final contribution deadline for deductibility for these entities.
November
December
December 1
Deadline to furnish eligible employees and participants with notice of intent to use safe harbor contribution formula.
QDIA notice deadline.
Automatic Contribution Arrangement notice deadline.
December 31
Processing deadline for ADP/ACP corrective distributions for prior year testing failure.
Deadline for ADP/ACP QNEC corrective contribution for prior year testing failure.
RMD deadline for all years after initial RMD.
Defined Benefit Plan Compliance Calendar
January
January 31
Deadline for sending Form 1099-R to participants who received distributions during previous year.
February
February 28
Deadline for filing Form 1099-R with IRS to report distributions made in previous year. Deadline for electronic filing is March 31.
March
March 15
Partnership tax return filing deadline and contribution deadline for deductibility (without extension) for calendar-year companies.
Deadline for application for a waiver of the minimum funding standard.
Automatic extension request deadline (to September 15) for partnership tax returns.
March 31
Deadline to obtain AFTAP certification to avoid presumption of benefit restrictions.
April
April 1
Required beginning date for first required minimum distribution (RMD) under IRC 401(a)(9).
April 2
Deadline for electronic filing of Form 1099-R to report distributions made in previous year.
April 16
Deadline to file PBGC Form 4010, generally applicable if AFTAP of less than 80%.
April 30
Deadline to distribute Annual Funding Notice (for plans 100 or more participants and covered by the PBGC).
May
May 1
Deadline to send notice of benefit restrictions, if restrictions are applicable as of April 1.
May 15
Deadline to file IRS Form 990 for tax-exempt trusts associated with qualified retirement plans.
June
None
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 and Form 8955-SSA without extension.
Deadline for filing Form 5558 to request automatic extension of time to file Form 5500 (2 1/2 months).
Deadline for filing Form 5330 – Return of Excise Taxes Related to Employee Benefit Plans.
July 31
Deadline to distribute Annual Funding Notice (for PBGC covered plans with fewer than 100 participants without extension).
August
September
September 15
Extended deadline for filing tax returns for partnerships and contribution deadline for deductibility.
September 15
Deadline for balance of minimum required contribution for prior plan year.
September 30
AFTAP certification for current year.
Deadline for distributing Summary Annual Report (SAR) to participants, unless deadline for Form 5500 was extended (later of nine months after close of plan year or two months after due date for Form 5500).
October
October 1
AFTAP-triggered benefit restrictions, if applicable.
October 15
PBGC Comprehensive Premium Filing form.
Deadline for adopting a retroactive amendment to correct IRC Section 410(b) coverage or IRC Section 401(a)(4) nondiscrimination failure.
Extended deadline for filing Form 5500 and Form 8955-SSA.
October 15
Extended deadline for individual and/or corporate tax returns.
Quarterly Contribution Due
Extended Funding Notice deadline for PBGC covered plans with 100 or fewer participants.
October 31
Deadline to send notice of benefit restrictions, if restrictions are applicable as of October 1.
November
December
December 31
Extended deadline for Summary Annual Report (for non-PBGC covered plans).
Last day to certify a specific AFTAP if a range certification was used.
Last day to adopt discretionary plan amendments effective for the current plan year.
F.A.Q.
Does ERISA Consultants prepare the plan's Form 5500?
Yes – we prepare your plan’s Form 5500 each year, and we send you a signature-ready filing authorization that allows us to file on your behalf.
Can my employees enroll online?
Yes – our online enrollment experience makes it quick and easy for your employees to sign up for the plan. However, we also support companies that prefer to use paper enrollment forms.
How often will employees receive statements?
Employees will receive account statements quarterly, but they can check their online account anytime to see their current balance.
Will ERISA Consultants help with my plan audit?
Yes – we assist many clients with their annual plan audit by preparing the documents and reports requested by your auditor. We also work directly with your auditor to answer questions and provide general guidance.
Can you work with my financial advisor?
For the best experience, we believe that our firm should serve as your plan’s financial advisor. However, you can allow individual employees to work with their personal financial advisors.
Are brokerage windows available on your platform?
Yes – we offer a brokerage window using a Charles Schwab’s Personal Choice Retirement Account (PCRA). This allows plan participants to invest in securities that are not part of your plan’s core investment menu.