Compliance Calendar

401(k) Plans and other tax-qualified retirement plans must comply with a number of tax filing and other important deadlines throughout the year. The list below is a summary of the common compliance deadlines for most calendar-year qualified plans. To view the compliance calendar for an actuarial plan, click here.

Download PDF Version of the Calendar

DeadlineCompliance Task
January 31Census DataDeadline to return employee census data to JULY to ensure processing by March 15th deadline for those plans requiring ADP/ACP refunds. Clients submitting census after this date would expect that turnaround times on year-end reports to be slower.
January 31Form 1099RDeadline for distributing IRS Form 1099-R to participants that received a distribution in the prior plan year. For plans using an automated recordkeeping platform, Form 1099-R is usually sent to participants by the provider
February 10Form 945Deadline for signing and filing the Form 945 with the IRS. When plans use an automated recordkeeping platform, Form 945 is generally handled by the provider.
March 15ADP / ACP RefundsDeadline to make corrective distributions to Highly Compensated Employees for traditional 401k Plans that fail the ADP and ACP Test for the prior plan year. Distributions processed after this date will require the Employer to pay a 10% penalty.
March 15Tax DeductionsDeadline for corporate entities not requesting a tax extension to fund contributions and receive tax deductions on the corporation's prior year tax return.
March 31Electronically File Form 1099-RDeadline for the Form 1099-R to be electronically filed with the IRS. This will be completed by the party responsible for your Form 1099-R.
April 1Large Plans Engage AuditorSuggested deadline for large plan Form 5500 filers to engage an auditor. Plans are generally required to have an audit if they have more than 120 eligible participants on the first day of the plan year or if they filed an audit the prior year and have more than 100 eligible participants the first day of the plan year.
April 15Tax DeductionsDeadline for partners and sole proprietors not requesting a tax extension to fund contributions and receive tax deductions on the prior year tax return.
April 15Excess Contributions RefundsDeadline to refund contributions that exceed the 402(g) deferral limit.
June 30Year End Report AnswersDeadline to provide all necessary information to JULY so that the year-end work can be completed and the Form 5500 will not be extended.
July 15Complete Large Plan AuditDeadline to provide the audit report to JULY and avoid filing an extension of the Form 5500.
July 31Form 5500 DeadlineDeadline for the Employer to electronically sign the Form 5500 with the Department of Labor. Failure to sign the Form 5500 can result in penalties of up to $1,100 per day.
July 31Form 5558 DeadlineDeadline to file the Form 5558, which extends the Form 5500 filing due date to October 15.
July 31Form 5330Deadline to file the Form 5330 which is required when the plan must pay excise taxes generally associated with ADP/ACP refunds made after March 15th or late deferrals.
August 31Census DeadlineDeadline to return all required information to JULY to complete the year-end reports for the plan to ensure the Form 5500 is filed by October 15th and to ensure no additional fees.
September 15Tax DeductionsFinal deadline for corporate entities and partners to fund contributions and receive tax deductions on the corporation's prior year tax return.
September 15Mid-Year TestingDeadline to submit census information to JULY if you elect to perform mid-year testing for your plan.
September 30Summary Annual ReportDeadline for distributing the Summary Annual Report to participants and beneficiaries for plans who filed the Form 5500 by July 31st.
October 1Extended Large Plan AuditExtended deadline to provide the large plan audit report to JULY to ensure Form 5500 is filed timely.
October 15Final Form 5500 DeadlineFinal deadline for the Employer to electronically sign the Form 5500 with the Department of Labor. Failure to sign the Form 5500 can result in penalties of up to $1,100 per day.
October 15Tax DeductionsFinal deadline sole proprietors to fund contributions and receive tax deductions on the prior year's tax return.
December 2Annual Notice DeadlineDeadline to provide annual notices required for Safe Harbor, Qualified Default Investment Accounts or Automatic Contribution Arrangements.
December 10Distribution DeadlineDeadline to provide completed distribution forms to JULY to ensure processing of distributions prior to year-end, including all required minimum distributions (RMD or 70½).
December 15Extended Summary Annual ReportExtended deadline to distribute the SAR to participants and beneficiaries receiving benefits.
December 31ADP/ACP RefundsDeadline to distribute ADP/ACP refunds for the prior year.
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Managing Your Plan to Minimize Top-Heavy Issues
January 10, 2017

Happy New Year! To start the year off right, we would like to share insights on how you can help your business-owner clients minimize pains associated with top-heavy issues. Because top-heavy required employer contributions to 401(k) plans can create budget challenges and may be a thorn in the side of some business owners, this article discusses creative ways to alleviate related frustrations, satisfy existing clients and gain new relationships along the way.

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