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: Sat July 31, 2021

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

Date: Sat July 31, 2021

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

Date: Sat August 14, 2021

Second Quarter PPA Statements due for participant directed plans.

Date: Wed September 15, 2021

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

Date: Thu September 30, 2021

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

Date: Fri October 15, 2021

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

Date: Sun November 14, 2021

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

Date: Thu December 02, 2021

Last date to send out annual notices for safe harbor, QDIA and automatic enrollment plans.

Date: Sat January 01, 2022

Check Cost of Living Adjustments (COLA) to consider the effects of any annual increases on deferral and catch up amounts.

Date: Mon January 31, 2022

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

Date: Mon February 14, 2022

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

Date: Mon February 28, 2022

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

Date: Tue March 15, 2022

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: Tue March 15, 2022

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

Date: Fri April 01, 2022

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

Date: Fri April 15, 2022

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

Date: Fri April 15, 2022

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: Sun May 15, 2022

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

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
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