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.
January |
January 31
|
February |
February 10
February 28
|
March |
March 15
March 31
|
April |
April 1²
April 15³
April 31
|
June |
June 30
|
July |
July 31
|
September |
September 15
September 30²
|
October |
October 15²
|
December |
December 1
December 15
December 31²
*For administrative ease, a combined notice may be provided. |
Notes
- 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.
- This date falls on a Saturday, Sunday, or legal holiday. Historically, the IRS has not extended this deadline.
- 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.