Important Dates

See the chart below for important dates regarding Defined Benefit and Cash Balance plans:

Date Event

March 31

AFTAP certification to avoid presumption (3 months following plan year)

April 29

Annual Funding notice for plans with more than 100 participants (120 days following plan year)

July 31

Annual Funding notice for plans with 100 or less participants (7 months following plan year)

October 1

Final AFTAP Certification (1st day of 10th month following plan year)

October 15

PBGC Comprehensive filing (9½ months following plan year)

See the chart below for important dates regarding retirement planning:

Date Event

January 31

For participants who received distributions during the previous year, deadline for sending Form 1099-R.

February 28

Deadline to file Form 1099-R with the IRS in order to report distributions made in the previous year (paper).

March 14

For calendar year plans, last day to process corrective distributions for failed actual deferral percentage (ADP) and actual contribution percentage (ACP) testing process to avoid 10% excise tax.

For off-calendar plan years, the deadline is 2½ months following the plan year end; for plans with Eligible Automatic Contribution Arrangements (EACAs), the deadline is 6 months.

March 15

Last day to file the corporate tax return or file for automatic extension to September 15 for plan sponsors operating on a calendar fiscal year.

Last day for plan sponsor filing a corporate tax return to deposit contributions in its plan for deductibility in prior year unless extended.

March 31

For calendar year plans, the deadline to file Form 5330 for excise tax for failed ADP/ACP test is the last day of the 15th month after the close of the plan year.

April 1

Deadline to take first required minimum distribution (RMD) for participants attaining age 70½ or retiring after age 70½ in the previous year.

April 15 ¹

Last day to process corrective distributions for excess deferrals.

Last day to file for individual or partnership tax returns or file for an automatic extension to October 15th.

Last day for individual and partnership plan sponsors to deposit contributions in their plan for deductibility in prior year unless the tax return is extended.

June 30

Last day to process corrective distributions for failed ACP/ACP test for EACA to avoid 10% excise tax.

For off calendar plan years, the deadline is 6 months following plan year end.

July 29

Last day to submit Summary of Material Modifications (210 days after the end of the plan year when modification was adopted).

July 31

Last day to submit Form 5500 and Form 8955-SSA (without extension).

Last day to request an automatic extension to file Form 5500 and Form 8955-SSA with Form 5558 (2½ months).

Statement of deferred benefit to participant, no later than filing of Form 8955-SSA.

Last day to file Form 5330 — Return of Excise Taxes Related to Employee Benefit Plans — used to report and pay excise taxes on prohibited transactions and non-deductible contributions to a 401(k) plan that occurred in the prior year.

For off-calendar plan years, the deadline is 7 months following plan year end.

September 15 ¹

Last day to file corporate tax return, and contribution deadline for deductibility (extended deadline).

Last day to file partnership tax returns, and contribution deadline for deductibility (extended deadline).

September 30 ¹, ²

Last day to provide the Summary Annual Report (SAR).

For off-calendar plan years, the deadline is 9 months following plan year end.

October 15

Last day to file individual and/or partnership tax returns if extension previously requested.

Form 5500 extended deadline due date.

For off-calendar year plan years, the extended deadline is 9½ months following plan year end.

Last day to file extended individual tax return (Form 1040).

December 1

Annual safe harbor/supplemental safe harbor notice deadline.*

Annual qualified default investment alternative (QDIA) notice deadline.*

Annual automatic contribution arrangement notice deadline.*

* For administrative ease, a combined notice may be sent.

December 15

Last day to distribute SAR to your participants on extension.

For off-calendar plan years, the extended deadline is 11½ months following plan year end.

December 31

Last day to process corrective distributions for a failed ADP/ACP test that includes a 10% excise tax.^

Last day to correct a failed ADP/ACP test with qualified nonelective contribution (QNEC).^

Last day to execute an amendment to convert an existing 401(k) plan to a safe harbor design; remove safe harbor status from an existing 401(k) plan for the upcoming year; or make discretionary changes implemented during plan year.^

^ For off-calendar plan years, the deadline is 12 months following plan year end.

Note: 404(a)-5 fee disclosure to plan participants must be provided within 12 months of the last notice provided.

¹ Typically, when the due date for Form 5500 and tax forms falls on a weekend or holiday, the deadline is extended to the next business day.

² Can be provided as late as 2 months after the date the related Form 5500 is filed.