The following dates apply to all plan types unless noted otherwise.

Calendar Year Due Dates

January

  • By the 10th business day, the Program issues participant statements, the Perspectives newsletter and fund performance information for the year ending December 31.
  • By the 31st, the Program sends IRS Form 1099-R to participants to report payments made to them during the prior calendar year.

February

  • By the last day of the month, the Program sends copies of Form 1099-R to the IRS for the prior calendar year.

April

  • By the 1st, participants who are first subject to the required minimum distribution (RMD) rules for the prior year must start withdrawals.
  • By the 10th business day, the Program issues participant statements, the Perspectives newsletter and fund performance information for the quarter ending March 31.

July

  • By the 10th business day, the Program issues participant statements, the Perspectives newsletter and fund performance information for the quarter ending June 30.

October

  • By the 10th business day, the Program issues participant statements, the Perspectives newsletter and fund performance information for the quarter ending September 30.

November

  • The Program issues information packages for participants who are subject to RMD rules. (This information will be issued no later than November 30; however, it may be issued during the second quarter.)

December

  • By the 31st, participants who are subject to the RMD rules must withdraw the total amount required for that year. The Program is prepared to issue the RMD automatically in mid-December unless:
    • the participant has a Self-Directed Brokerage Account and has not ensured there are enough assets in the Program’s core investment options to cover the RMD; or
    • the plan is subject to the Qualified Joint and Survivor Annuity rules, and the participant has not submitted a blanket spousal consent form. Note: The Program communicates these issues to affected participants earlier in the year to allow ample time for corrective action.

PROGRAM CALENDAR: If you do not have a copy of the Calendar, please Contact Us.

Plan Year Due Dates This calendar assumes your firm’s fiscal year and plan year are the same (other than for SIMPLE plans, which are required to have their plan year be based on the calendar year) as required by the plan document.

Month 1:

  • The Program issues the calculation request form for all plans, and nondiscrimination testing request form for 401(k) plans not subject to safe harbor requirements. If you return the form requesting compliance testing and/or a contribution calculation, the Program will email you the Employee and Contribution Census spreadsheet.

Month 2:

  • By the 10th (or the next business day if the 10th falls on a weekend or holiday), return the Employee and Contribution Census spreadsheet to the Program if you have requested compliance testing and/or a contribution calculation.

Month 3:

  • By the 1st, notify the Program of any necessary refunds of excess salary deferrals (due to nondiscrimination test failure) by completing a Corrective Measures for Contributions Form.
  • (If necessary to correct an ADP or ACP test failure) By the 15th, refund salary deferrals and earnings (ADP test refunds) or voluntary after-tax and employer matching contributions and earnings (ACP test refunds), or the firm will incur a 10% excise tax of the refund amount.
  • (Applicable only to corporations) By the 1st, send employer contributions to the plan for the prior plan year, unless the firm extended its income tax return due date by six months (due by the 15th).

Month 4:

  • (If required to prevent plan disqualification, or if requested by a participant) By the 15th, distribute a participant’s salary deferral in excess of the annual deferral limit and earnings.
  • (Applicable only to sole proprietors and partnerships, including LLCs) By the 1st, send employer contributions to the plan for the prior plan year, unless the firm extended its income tax return due date (due by the 15th).

Month 6:

  • By the 15th, the Program issues Form 5500 by email for review and electronic filing or mails Form 5500EZ for review and filing by mail.
  • By the last day of the month, distribute ADP/ACP test refunds if the firm implements a non-safe harbor automatic enrollment plan design or the firm will incur a 10% excise tax on the refund amount.

Month 7:

  • By the last day of the month, e-file Form 5500 or mail Form 5500EZ unless your firm extended its income tax return due date beyond this date or you file Form 5558, “Application for Extension of Time.”
  • 210 days after the end of the prior plan year, send to participants a revised summary plan description (SPD) or summary of material modifications (SMM) if there was a material modification to the plan during the last plan year.

Month 8:

  • The Program issues mid-year nondiscrimination testing request form for 401(k) plans not subject to safe harbor requirements.

Month 9:

  • (Applicable only to corporations and partnerships, including LLCs) By the 1st, send employer contributions to the plan for the prior plan year if you extended your firm’s income tax return due date by six months.
  • (Applicable only to corporations and partnerships, including LLCs) By the 15th, e-file Form 5500 or mail Form 5500EZ if you received an extension of the due date of your firm’s income tax return from the IRS.
  • By the last day of the month, distribute a summary annual report (SAR) to participants for the prior plan year (unless the due date for your plan’s Form 5500 was extended).

Month 10:

  • (Applicable only to sole proprietors) By the 1st, send employer contributions to the plan for the prior plan year if you timely requested an additional extension of your due date.
  • (Applicable if you sponsor a 401(k) plan intended to comply with the traditional or automatic enrollment safe harbor requirements) Beginning the second day of the month, you can notify your eligible employees of the safe harbor contribution for the following plan year. You must provide notification by the first day of the twelfth month.
  • By the 15th, return the mid-year nondiscrimination test census to the Program.
  • (Applicable only to sole proprietors) By the 15th, e-file Form 5500 if you received an additional extension of the due date of your firm’s income tax return.
  • By the 15th, e-file Form 5500 if you timely requested an extension of time under Form 5558.

Month 11:

  • (Applicable only to corporations and partnerships, including LLCs) By the 15th, send an SAR to participants for the previous plan year if your firm received an automatic extension for filing its corporate tax return.

ADP and ACP Nondiscrimination Tests

As of the last day of the twelfth month, perform ADP and ACP nondiscrimination tests for the prior plan year.

Note: This is the absolute deadline for performing these tests. The Program recommends performing them early in the year so any corrective refunds are communicated in a timely manner.

Month 12:

  • (Applicable if you sponsor a 401(k) plan intended to comply with the traditional or automatic enrollment safe harbor requirements) By the second day of the month, you must notify your eligible employees of the safe harbor contribution for the following plan year.
  • (Applicable for all plans if you have elected a Qualified Default Investment Alternative (QDIA) for your plan) By the second day of the month, you must provide the annual QDIA notice.
  • (Applicable only to sole proprietors) By the 15th, send an SAR to participants for the prior plan year if you timely requested an additional extension of the due date of your firm’s income tax return.
  • By the 15th, send an SAR to participants for the prior plan year if you timely requested an extension of the Form 5500 due date with Form 5558.
  • By the last day of the month, make any necessary corrective measures for contributions for the current year or the prior year.
  • By the last day of the month, make legally permitted amendments to an existing plan for that plan year.
  • As of the last day of the month, allocate forfeitures for the previous year if your firm has chosen the reallocation method for your plan.
  • By the last day of the month, process any ADP/ACP test refunds for the prior year to avoid a disqualifying event.
  • As of the last day of the month, perform ADP and ACP nondiscrimination tests for the prior plan year. Note: This is the absolute deadline for performing these tests. The Program recommends performing them early in the year so any corrective refunds are communicated in a timely manner.