Compliance Calendar for Defined Contribution Plans
Form 1099-R Participant Delivery Deadline
Form 1099-R & 1096 IRS Filing Deadline
Corrective Distribution Processing Deadline for plans without EACA and without 10% excise tax
Required Minimum Distribution (RMD) beginning date for participants reaching age 70 1/2 in prior year
402(g) Corrective Distribution processing deadline
ERISA Partners 404(a)(5) Participant Fee Disclosure publishing date.
Failed ADP/ACP test corrective distribution deadline for plans with EACA and without 10% excise tax
Summary of Material Modification delivery deadline.
Form 5500 filing deadline
Form 5558 filing deadline (extension for filing form 5500)
Form 5330-Return Excise Taxes Related to Employee Benefit Plans filing deadline
Extended corporate tax return filing deadline and contribution deductibility deadline
Summary Annual Report (SAR) delivery to participants deadline for (unextended 5500 filing)
Extended deadline Form 5500 filing
Extended deadline for unincorporated businesses
November 15 – Safe Harbor Notices are published to plan sponsor accounts
Deadline for furnishing annual 401(k) and (m) Safe Harbor Notice
Extended deadline for distributing Summary Annual Report (SAR) to participants
Failed ADP/ACP test corrective distribution with 10% excise tax deadline.
Safe Harbor provision addition amendment deadline for upcoming plan year.
Safe Harbor provision removal amendment deadline for upcoming plan year.
Discretionary plan amendment deadline.
RMDs due under IRC 401(a)(9).