Archives: Events
Labor Day
The Program will be closed in observance of the holiday.
Money Purchase Pension Plans: Send 2021 Contributions for Your Firm’s Plan to the Program
Money Purchase Pension Plans: Send 2021 contributions if you have not already done so. In order to meet the minimum funding standards, contributions must be made by 8 ½ months after the plan year end. A Contribution Confirmation report will be mailed to you on the next business day. Please review it to ensure the … Continued
S-Corporations & Partnerships: Send 2021 employer contributions for your firm’s plan to the Program & file Form 5500 with the DOL
S-Corporations and Partnerships: – Send 2021 employer contributions for your firm’s plan to the Program by September 15 if you received an extension of your firm’s income tax return due date and your firm’s tax year is the calendar year. – File Form 5500 electronically with the DOL by today if your firm received an … Continued
401(k) Plans: Mid-Year Census & Nondiscrimination Testing Information Due
401(k) Plans: Return completed mid-year census and nondiscrimination testing information for 401(k) plans to the Program by September 30.
Send the 2021 Summary Annual Report (SAR) to participants
All Plans: Send the 2021 Summary Annual Report (SAR) to participants by September 30 (unless the due date for your Form 5500 is extended to a later date).
401(k) Plan: Notify your eligible employees of the safe harbor contributions for 2023
401(k) Plans Intended to Comply with the Traditional or Automatic Enrollment Safe Harbor Requirements: If you sponsor a 401(k) plan intended to meet safe harbor requirements in 2023, you have from October 3 until December 2 to notify your eligible employees of the safe harbor contributions for 2023. If this applies to your plan, the … Continued
Send Qualified Default Investment Alternative (“QDIA”) to participants
All Plans: If you have elected a Qualified Default Investment Alternative (QDIA) for your plan, it is required that all participants and beneficiaries on whose behalf an investment in a QDIA may be made in 2023, receive the annual notice by December 2. Please refer to the sample notice and information for more details.
Self-Directed Brokerage Account Participant Statements are distributed
Self-directed brokerage account participant statements are distributed.
3rd Quarter Account Statements
3rd Quarter account statements are available.
File Form 5500 with the DOL
All Plans: Form 5500 is due to be filed electronically with the DOL by October 15, if your firm filed Form 5558 by July 31, 2022.
Sole Proprietors & Corporations: Send 2021 Employer Contributions to the Program
Sole Proprietors and Corporations: Send 2021 employer contributions for your firm’s plan to the Program by October 15 if you filed for an extension of your income tax return due date with the IRS. A Contribution Confirmation report will be mailed to you on the next business day following receipt of contributions.
Sole Proprietors & Corporations: File Form 5500 with the DOL
Sole Proprietors and Corporations: Form 5500 is due to be filed electronically with the DOL by October 15 if your firm requested a six-month extension of the due date of your firm’s income tax return.
S-Corporations & Partnerships: Send the 2021 Summary Annual Report
S-Corporations and Partnerships: Send the 2021 Summary Annual Report (SAR) to defined contribution plan participants by November 15 if your firm filed for an extension of the due date for its income tax return and did not file a Form 5558.
Thanksgiving
The Program will be closed in observance of the holiday.
Post Thanksgiving Day
The Program will be closed in the afternoon in observance of the holiday.
401(k) Plan: Notify your eligible employees of the safe harbor contributions for 2023
401(k) Plans Intended to Comply with the Traditional or Automatic Enrollment Safe Harbor Requirements: If you sponsor a 401(k) plan intended to meet safe harbor requirements in 2023, you have from October 3 until December 2 to notify your eligible employees of the safe harbor contributions for 2023. If this applies to your plan, the … Continued
Send Qualified Default Investment Alternative (“QDIA”) to participants
All Plans: If you have elected a Qualified Default Investment Alternative (QDIA) for your plan, it is required that all participants and beneficiaries on whose behalf an investment in a QDIA may be made in 2023, receive the annual notice by December 2. Please refer to the sample notice and information for more details.
Christmas (observed)
The Program will be closed in observance of the holiday.
Make legally permitted, optional amendments to existing plans for 2021
All plans: Make legally permitted, optional amendments to an existing plan for 2021 by today. These changes must be adopted by the last day of the plan year in which the change becomes effective. (If the change eliminates a right or reduces future benefits, it must be adopted in advance of the effective date and, … Continued
Distribute excess contributions to all affected participants
All plans: any 2021 excess contributions must be distributed to all affected participants to avoid a disqualifying event. (Corrective measures rules can be complex; see the instructions attached to the Corrective Measures for Contributions Form for more information.)
Remind participants to withdraw their Required Minimum Distribution
All plans: Remind participants who are age 72 or older that they may need to withdraw their required minimum distribution (RMD) by December 31 if they are subject to the regulations (i.e., they are no longer employed by your firm or they were 5% or more owners* in the year they attained age 72). The … Continued