Compliance & Reporting Calendar

Throughout the year, there are many important dates and deadlines for various actions that must be taken on behalf of all Defined Contribution and Defined Benefit plans. The following calendar highlights the dates of which all plan sponsors should be aware.

Please note that all dates are applicable for plans which follow a calendar plan year. Please contact us directly for the applicable dates for non-calendar year plans (or Defined Benefit or Cash Balance plans).

Recent legislation changes may impact the following dates.

Please contact AimPoint Pension on how this may impact your plan.

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January
January 31
  • Deadline for sending Form 1099-R to participants who received distributions during previous year. For plans using an automated recordkeeping platform, Form 1099–R is typically sent directly to participants by the provider.
  • Deadline to submit employee census data to AimPoint Pension for annual compliance testing.
February
February 10
  • Deadline for signing and filing Form 945 with IRS. For plans that use an automated recordkeeping platform, Form 945 is typically prepared and handled by the provider. 
February 28
  • Deadline to file Form 1099–R with the IRS (Non-Electronically) for distributions made in previous year. (Deadline for electronic filing is April 1st).
March
March 15
  • Deadline for distributing ADP/ACP refunds to Highly Compensated Employees that fail the ADP and ACP Test for the prior plan year. Distributions processed after this date will require employer to pay a 10% penalty in excise tax.
  • Deadline for partnership and S Corporations not requesting a tax extension to fund contributions and receive tax deductions on the corporation’s prior year tax return. 
  • Deadline for requesting automatic extension (to September 15) for partnerships and S Corporation tax returns.
March 31
  • Deadline for electronic filing of Form 1099–R with the IRS to report distributions made in the previous year. 
April
April 1²
  • Deadline for taking the first required minimum distribution (RMD).
April 15³
  • Deadline to refund participant employee contributions that exceed the 402(g) deferral limit.
  • Deadline for filing individual and/or C corporation tax returns and contribution deposit deadline. 
  • Deadline for requesting automatic extension (to October 15) for individual and C corporation tax returns.
April 31
  • Deadline for Defined Benefit plans to provide Annual Funding Notice to participants (120 days after the close of each plan year).
June
June 30
  • ADP/ACP corrective distribution deadline for plans that include an Eligible Automatic Contribution Arrangement (EACA).
July
July 31
  • Deadline for filing Form 5500 (without extension).
  • Deadline for filing Form 8955–SSA (without extension).
  • Deadline for filing Form 5558 to request automatic extension of time to file Form 5500 to October 15th.
  • Deadline for filing Form 5330 – Return of Excise Taxes Related to Employee Benefit Plans – used to report and pay excise taxes on prohibited transactions and excess 401(k) plan contributions that occurred in prior year.
September
September 15
  • Extended tax return and contribution deadline for partnerships and S Corporations.
  • Minimum funding deadline for Defined Benefit plans.
September 30²
  • Deadline for distributing Summary Annual Report (SAR) to participants (for Form 5500 without extension).
October
October 15²
  • Deadline for adopting a retroactive amendment to correct an IRC Section 410(b) coverage or IRC Section 401(a)(4) nondiscrimination failure for prior year.
  • Extended deadline for filing Form 5500.
  • Extended deadline for filing Form 8955-SSA
  • Extended deadline for individual and/or corporate tax returns and final contribution deadline for deductibility.
  • Deadline to file annual PBGC premiums for Defined Benefit plans.
December
December 1
  • Deadline for sending annual Safe Harbor Notice.
  • Deadline for sending annual automatic contribution arrangement notice.
  • Deadline for sending annual qualified default investment alternative (QDIA) notice.
  • Deadline for amendment to convert existing 401(k) plan to safe harbor status for next plan year.
December 15
  • Extended deadline for distributing SAR to participants.
December 31²
  • Required minimum RMDs due under IRC Section 401(a)(9).
  • Extended deadline for distributing SAR to participants.
  • Deadline for processing corrective distributions for failed ADP/ACP test with 10% excise tax.
  • Deadline for correcting a failed ADP/ACP test with qualified nonelective contributions (QNECs).

*For administrative ease, a combined notice may be provided.
Notes
  1. The deadlines in this calendar are for plans with calendar-year plan years. This chart is intended to provide plan sponsors with a list of notable deadlines and is not a substitute for consultation with ERISA counsel and in no way represents legal advice.
  2. This date falls on a Saturday, Sunday, or legal holiday. Historically, the IRS has not extended this deadline.
  3. This date shown for this item is the day following the normal due date that does not fall on Saturday, Sunday, or a legal holiday. 

Note: Generally, when the due date for an IRS or Department of Labor (DOL) form falls on Saturday, Sunday, or a legal holiday, the deadline is extended to the next business day

Reminder: Required Fee Disclosures
Plan Sponsor/Service Provider
  • Initial disclosure: Required within a reasonable period before the contract is entered into or renewed.
  • Annual disclosure: Required following changes in investment information.
  • Additional disclosures: Required no later than 60 days after the effective date of the change for changes in compensation or services provided.
Participant
  • Initial disclosure: Required on or before the date when participants can first direct investments.
  • Annual disclosure: Required to be updated and distributed at least annually.
  • Additional disclosures: Required at least 30 days, but no more than 90 days, prior to certain plan changes.