Archives: Events

401(k) Plans: Any excess contributions and excess aggregate contributions which resulted from a failure of the annual nondiscrimination tests must be distributed by March 15, or your firm will incur a 10% excise tax on the amount of the excess contributions and excess aggregate contributions which were not timely distributed. If your firm’s plan fails the … Continued

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 … Continued

The Program will be closed in observance of the holiday. Add this deadline to your Outlook calendar by clicking here.

The self-directed brokerage statements will be distributed. Add this deadline to your Outlook calendar by clicking here.

First quarter account statements will be available. Add this deadline to your Outlook calendar by clicking here.

Sole Proprietors and Corporations: 2023 employer contributions for your firm’s plan should be sent to the Program by April 14. If your firm receives an extension of its income tax return due date, you will have until October 15. Remember that you may have assets in your plan’s forfeiture reserve account that either may be used to offset your … Continued

The Program will be closed in observance of the holiday. Add this deadline to your Outlook calendar by clicking here.

Form 5500: What You Need to Know* The Department of Labor (DOL) requires that Form 5500 be filed electronically. For all Program plan sponsors, the Program coordinates this process by offering a Web-based system called eFile. eFile connects plan sponsors to EFAST2, the DOL’s website for receiving Form 5500 submissions. eFile allows the Program to prepare … Continued

The Program will be closed in observance of the holiday. Add this deadline to your Outlook calendar by clicking here.

401(k) Plans: Plans with an eligible automatic contribution arrangement (an “EACA”) must distribute excess contributions and excess aggregate contributions by June 30 to participants, or those firms will incur a 10% excise tax on the amount of the excess contribution and excess aggregate contribution which were not timely distributed. For more information on auto-enrollment features, please … Continued

The Program will be closed in the afternoon in observance of the holiday. Add this deadline to your Outlook calendar by clicking here.

The Program will be closed in observance of the holiday. Add this deadline to your Outlook calendar by clicking here.

Self-directed brokerage account participant statements are distributed. Add this deadline to your Outlook calendar by clicking here.

2nd quarter account statements are available. Add this deadline to your Outlook calendar by clicking here.

All Plans: File Form 5500 electronically with the DOL by July 31 unless your firm extended its income tax return due date. Otherwise, to extend your Form 5500 filing, you must file Form 5558 with the IRS and mail it by today, as it must be postmarked no later than July 31, 2024. Add this … Continued

The Program will be closed in observance of the holiday. Add this deadline to your Outlook calendar by clicking here.

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 contribution … Continued

S-Corporations and Partnerships: –          Send 2023 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

Send the 2023 Summary Annual Report (SAR) to participants by September 30 (unless the due date for your Form 5500 is extended to a later date). Add this deadline to your Outlook calendar by clicking here.

401(k) Plans: Return completed mid-year census and nondiscrimination testing information for 401(k) plans to the Program by September 30. Add this deadline to your Outlook calendar by clicking here.

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 2024, you have from October 3 until December 2 to notify your eligible employees of the safe harbor contributions for 2025. If this applies to your plan, the Program … Continued

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 2025, receive the annual notice by December 2. Please refer to the sample notice and information for more details. Add this deadline … Continued

Self-directed brokerage account participant statements are distributed.   Add this deadline to your Outlook calendar by clicking here.

3rd Quarter account statements are available.   Add this deadline to your Outlook calendar by clicking here.

All Plans: Form 5500 is due to be filed electronically with the DOL by October 16, if your firm filed Form 5558 by July 31, 2023.   Add this deadline to your Outlook calendar by clicking here.

Sole Proprietors and Corporations: Form 5500 is due to be filed electronically with the DOL by October 16 if your firm requested a six-month extension of the due date of your firm’s income tax return.   Add this deadline to your Outlook calendar by clicking here.

Sole Proprietors and Corporations: Send 2023 employer contributions for your firm’s plan to the Program by October 16 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.   Add this … Continued

The Program will be closed in observance of the holiday.   Add this deadline to your Outlook calendar by clicking here.

The Program will be closed in the afternoon in observance of the holiday.   Add this deadline to your Outlook calendar by clicking here.