S-Corporations and Partnerships: 2023 employer contributions for your firm’s plan should be sent to the Program by March 15. If your firm extends its income tax return due date by six months, you will have until September 15 (this statement assumes your corporation’s tax year is a calendar year). Remember that you may have assets in your plan’s forfeiture reserve account that either may be used to offset your contribution or can be reallocated to eligible participants, depending on your election in the plan’s Adoption Agreement or plan document. A Contribution Confirmation Report will be mailed to you on the next business day following receipt of contributions. Please review this report to make sure the contribution was credited to the 2023 plan year and that it was applied to the proper contribution source.