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Retirement Plan Compliance Calendar

January 31: 

  • Deadline for sending Form 1099-R to participants who received distributions from a qualified retirement plan in the prior year.
  • Deadline for remittance of tax withholding from qualified plan distributions if not already paid to the IRS.

March 15:         

  • Deadline for distributing ADP/ACP refunds without incurring an excise tax for the employer for non-safe harbor plans with an employee deferral feature.
  • Deadline for employer contributions for S-corporations and partnerships that are not extending their corporate tax return.

April 1:               

  • Deadline for initial Required Minimum Distribution (RMD) payments to participants who turned 72 or retired (whichever is later) in   the prior year.

April 15:             

  • Deadline for corrective distributions to participants for deferrals in excess of Internal Revenue Code Section 402(g).
  • Deadline for employer contributions for C-corporations and sole-proprietorships that are not extending their tax return.

July 31:             

  • Deadline for filing Form 5500 or the extension for Form 5500.
  • Deadline to adopt the restated pre-approved defined contribution plan document.

September 15: 

  • Deadline for minimum funding contributions for defined benefit, cash balance, and money purchase plans. THIS DEADLINE DOES NOT GET EXTENDED FOR HOLIDAYS OR WEEKENDS.
  • Deadline for S-corporations and partnerships that filed a corporate tax extension to make employer contributions for the prior plan year.

October 15:       

  • Deadline for filing the extended Form 5500.
  • Deadline for submitting the annual PBGC premium filing and payment for applicable defined benefit and cash balance plans.
  • Deadline for C-corporations and sole-proprietorships that filed a corporate tax extension to make employer contributions for the prior plan year.

December 1:     

  • Deadline to distribute the annual safe harbor match and QDIA notices (if applicable) to plan participants.

December 31:   

  • Deadline for RMD payments from each qualified retirement plan.
  • Deadline to correct a failed ADP/ACP test for the prior year.
  • Deadline to adopt discretionary amendments for the current plan year.

This calendar identifies some of the significant regulatory dates but does not identify all compliance obligations. In addition, this calendar assumes a Plan is being administered on a calendar year basis by an employer with a calendar fiscal year. Filing and contribution deadlines, unless otherwise noted, are typically delayed until the next business day if the deadline falls on a federal holiday or weekend. Please check with your Pension Administrator if you have questions on any filing deadlines.