Calendar of Due Dates

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.)

Date: Tue January 31, 2023

1099-R Forms are due to participants who received distributions in the prior year.

Date: Tue February 14, 2023

Fourth quarter PPA Statements and quarterly Fee Disclosure documents due for participant directed plans.

Date: Tue February 28, 2023

Deadline to file Form 1099-R with the IRS, if not filed electronically, to report distributions for the previous year.

Date: Wed March 15, 2023

Deadline for distributing ADP/ACP refunds without incurring a 10% excise tax on the employer for plans with a December 31 year end.

Date: Wed March 15, 2023

Employer contributions are due to the retirement plan’s trust for S-Corporations and partnerships with December 31 fiscal year ends, in order to take deductions with no corporate extension.

Date: Sat April 01, 2023

Initial required minimum distribution (RMD) is due to participants who turned 72 in the prior calendar year..

Date: Sat April 15, 2023

The deadline for correcting 402(g) excess deferrals (for any participant that exceeded the dollar deferral limit).

Date: Sat April 15, 2023

Employer contributions are due to the retirement plan’s trust for C-Corporations with December 31 fiscal year ends, in order to take deductions with no corporate extension.

Date: Mon May 15, 2023

Deadline for participant-directed plans to supply participants with the quarterly benefit statements for the March 31st quarter.

Date: Fri June 30, 2023

Corrective distributions due for failed ADP/ACP Testing from a plan with an eligible automatic contribution arrangement (EACA) (without employer 10% excise tax).

Date: Mon July 31, 2023

Annual Form 5500 report and schedules due to be filed electronically with DOL (without extension).

Date: Mon July 31, 2023

Form 5330 and excise tax due on prohibited transactions (i.e.: late 401(k) deposits).

Date: Mon August 14, 2023

Second Quarter PPA Statements due for participant directed plans.

Date: Fri September 15, 2023

Extended deadline for filing of corporate tax returns and contribution deadline for deductibility.

Date: Sat September 30, 2023

Summary Annual Report due to participants (if Form 5500 not extended).

Date: Sun October 15, 2023

Extended deadline for filing Plan’s annual Form 5500 filing.

Date: Tue November 14, 2023

Third quarter PPA Statements due for participant directed plans. Quarterly fee disclosure documentation also due to plan participants.

Noble-Davis Consulting, Inc.
6190 Cochran Road, Suite D, Solon, OH 44139

E-mail: contactus@nobledavis.com

Phone: 440-498-8408
Toll Free: 1-888-657-0702
Participant call-in line: 1-866-811-6604
Noble-Davis Consulting, Inc. BBB Business Review