Stay on top of your retirement plan’s mandatory deadlines! Here are some important dates in the upcoming months.
(Please note that filing dates are for calendar year plans. Non-calendar year plans must adjust these dates.)
-
Check Cost of Living Adjustments (COLA) to consider the effects of any annual increases on deferral and catch up amounts.
-
Participant data due to us for ADP and ACP testing in order to insure testing and refunds are timely.
-
1099-R Forms must be sent to participants.
-
Fourth quarter PPA Statements due for participant directed plans.
-
Forms 1099-R are due to the IRS.
-
Corrective distributions due for failed ADP/ACP Testing (to avoid employer 10% excise tax).
-
Corporate Tax Return and contributions due (without extension).
-
The deadline for correcting 402(g) excess deferrals (for any participant that exceeded the dollar deferral limit).
-
Tax Returns and contributions due (without extension) for Unincorporated Entities, Individuals and/or Partnerships.
-
First Quarter PPA Statements due for participant directed plans.
-
Corrective distributions due for failed ADP/ACP Testing from a plan with an eligible automatic contribution arrangement (EACA) (without employer 10% excise tax).
-
Annual Form 5500 report and schedules due to be filed electronically with DOL (without extension).
-
Form 5330 and excise tax due on prohibited transactions (i.e.: late 401(k) deposits).
-
Second Quarter PPA Statements due for participant directed plans.
