There are two ways to send contributions to the Program: by check through the mail or by wire transfer through a financial institution. If you send a check, make it payable to “ABA Retirement Funds Program.” You must submit to the Program the following:

For wire transfers, the Program must receive these forms no less than 48 hours before the funds are wired. If advance notice of wire instructions is not provided, there may be a delay in crediting the contributions/ loan repayments.

Forward the completed Contribution and Loan Repayment and Remittance Form and all deposit checks, or Notification of Loan Contributions/Repayments by Wire Form or, if applicable, Rollover Certification Form for Individual Participant Form and Corrective Measures for Contributions Form to the Program to one of the addresses listed under “Mail & Email” in the Forms, Tools and Resources section of the Guide.

Contribution remittances and loan repayments processed at the close of business by the last business day of the quarter will be reflected on the participant’s quarterly statement. Quarterly statements are mailed within 10 business days after the end of each quarter.

Contribution Due Date

The firm’s contributions for the plan year should be sent to the Program no later than the date (including any extensions) for filing your firm’s federal income tax return for the firm’s fiscal year that ends within the plan year, or the last day of the plan year, whichever is later.

For participant contributions such as 401(k) pre-tax elective contributions, Roth 401(k) contributions or voluntary after-tax contributions in plans with fewer than 100 participants at the beginning of the plan year, send the contributions to the Program as soon as possible but no later than the 7th business day following the day in which the contributions were withheld from the participant’s pay by the firm. For plans with 100 or more participants at the beginning of the plan year, send the contributions to the Program as soon as possible but no later than the 15th business day of the month following the month in which the contributions were withheld from the participant’s pay by the firm. Please note that these delivery requirements also apply to loan repayments made through payroll deduction.