Key Dates

January 15
Provide/Confirm prior year census data
January 31
Deadline

Sending Form 1099-R to participants who received distributions during previous year*

February 15
Review/Approve compliance testing results
February 28
Deadline

Filing Form 1099-R on paper with IRS to report distributions made in previous year. Deadline for electronic filing is March 31*

March 15
Deadline
  • ADP/ACP test corrective distributions to avoid 10% excise tax
    Note: A special deadline may apply to plans that satisfy the requirements of an eligible automatic contribution arrangement (EACA). See “June"
  • Filing partnership tax returns and contribution deadline for deductibility (without extension) for companies operating on calendar-year fiscal year
  • Requesting automatic extension to September 15 for partnership tax returns
March 31
Deadline

Electronic filing of Form 1099-R to report distributions made in previous year

April 1
Deadline

Beginning date for participants attaining age 72 or retiring after age 72 in prior year to take first required minimum distribution (RMD) under Internal Revenue Code (IRC) Section 401(a)(9)*

April 15
Deadline
  • Processing corrective distributions for IRC Section 402(g) of excess deferrals
  • Filing individual and corporation tax returns
  • Contribution deadline for deductibility for self-employed individuals (without extension)
  • Requesting automatic extension to October 15 for individual and corporate tax returns
June 30
Deadline
  • Processing corrective distributions for failed ADP/ACP test from plan with EACA without 10% excise tax (if applicable)
  • Showing Lifetime Income Illustrations on quarterly statements for hypothetical monthly payouts
July 29
Deadline

Sending Summary of Material Modification (SMM) (210 days after end of plan year in which the amendment was adopted)

July 31
Deadline
  • Filing Form 5500 (without extension)
  • Filing Form 5558 to request automatic extension of time to file Form 5500 (to October 15)
  • Cycle 3 restatement. Filing and restating plan document for items on the 2017 Cumulative List (post-PPA)
  • 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 prior year
September 15
Extended Deadline
  • Filing tax returns for partnerships
  • Contribution deadline for deductibility for calendar-year partnerships and S-corporations
September 30
Deadline

Distributing Summary Annual Report (SAR) to participants, unless deadline for Form 5500 was extended, then two months after due date for Form 5500 (December 15)

October 15
Extended Deadline
  • Filing Form 5500
  • Individual and/or corporate tax returns and final contribution deadline for deductibility
October 15
Deadline

Adopting a retroactive amendment to correct an IRC Section 410(b) coverage or IRC Section 401(a)(4) nondiscrimination failure

December 1
Deadline
  • Sending annual 401(k) and safe harbor match notice
  • Sending annual QDIA, qualified default investment alternative notice
  • Sending annual automatic contribution arrangement notice (ACA)
    For administrative ease, a combined notice may be provided for the above notices
December 15
Extended Deadline

Distributing SAR to participants

December 31
Deadline
  • Processing corrective distributions for failed ADP/ACP test with 10% excise tax
  • Correcting a failed ADP/ACP test with qualified nonelective contributions (QNECs)
  • Converting existing 401(k) plan to safe harbor nonelective design for current plan year
  • Amendment to remove or convert to safe harbor status for next plan year
  • Amending plan for discretionary changes implemented during plan year (certain exceptions apply)
  • RMDs due under IRC Section 401(a)(9)

* The deadlines in this calendar are for plans with calendar year plan years. If the filing deadline falls on a Saturday, Sunday or legal holiday, the DOL provides that filing dates are delayed until the next business day. This calendar is intended to provide plan sponsors with a list of notable deadlines and is not a substitute for consultation with ERISA counsel and in no way represents legal advice.

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