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

None

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

None

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

None

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

None

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.