Compliance Calendar for Defined Contribution Plans

January

January 31:

Form 1099-R Participant Delivery Deadline

February

February 28:

Form 1099-R & 1096 IRS Filing Deadline

March

March 15:

Corrective Distribution Processing Deadline for plans without EACA and without 10% excise tax

April

April 1:

Required Minimum Distribution (RMD) beginning date for participants reaching age 70 1/2 in prior year

April 15:

402(g) Corrective Distribution processing deadline

May

May 15:

ERISA Partners 404(a)(5) Participant Fee Disclosure publishing date.

June

June 30:

Failed ADP/ACP test corrective distribution deadline for plans with EACA and without 10% excise tax

July

July 28:

Summary of Material Modification delivery deadline.

July 31:

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

August

No August deadlines

September

September 15:

Extended corporate tax return filing deadline and contribution deductibility deadline

September 30:

Summary Annual Report (SAR) delivery to participants deadline for (unextended 5500 filing)

 

October

October 15:

Extended deadline Form 5500 filing

Extended deadline for unincorporated businesses

November

November 15 – Safe Harbor Notices are published to plan sponsor accounts

 

December

December 1:

Deadline for furnishing annual 401(k) and (m) Safe Harbor Notice

December 15:

Extended deadline for distributing Summary Annual Report (SAR) to participants

December (continued)

December 31:

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).