Archives: Events
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
New Year’s Day (observed)
Happy New Year! The Program will be closed in observance of the holiday.
401(k) Plans and Corporations: Return the Employee Census to the Program
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401(k) Plans: Submit the Corrective Measures for Contribution Form
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S-Corporations & Partnerships: 2022 Employer Contributions Due
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401(k) Plans: Participant Distributions of Excess Salary Defferrals and Earnings
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Sole Proprietors and Corporations: 2022 Employer Contributions Due
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401(k) Plans: Submit the Corrective Measures for Contribution Form
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Pre-Independence Day
The Program will be closed in the afternoon in observance of the holiday.
Send Participants Revised Summary Plan Description (“SPD”) or Summary of Material Modifications (“SMM”)
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File Form 5500, Form 5500EZ, or Form 5558
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Money Purchase Pension Plans: Send 2022 Contributions for your Firm’s Plan to the Program
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S-Corporations & Partnerships: Send 2022 Employer Contributions for your Firm’s Plan to the Program & File Form 5500 with the DOL
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401(k) Plans: Mid-Year Census & Nondiscriminations Testing Information Due
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Send the 2022 Summary Annual Report (“SAR”) to Participants
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File Form 5500 with the DOL
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Sole Proprietors & Corportations: File Form 5500 with the DOL
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Last Day to Make a Retroactive SH NEC for the 2023 Plan Year
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, today (December 1, 2023) is the last day to make a retroactive safe harbor non-elective contribution for the 2023 plan year. Add this deadline to your Outlook … Continued
401(k) Plan: Notify your Eligible Employees of the Safe Harbor Contributions for 2024
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Send Qualified Default Investment Alternative (QDIA) to Participants
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Send 2022 Summary Annual Report (“SAR”) if you filed a Form 5558
Distribute the Summary Annual Report (SAR) to all participants and beneficiaries with a balance in the plan by December 15 if you filed Form 5558 to extend the due date of your Form 5500. Add this deadline to your Outlook calendar by clicking here.
Remind participants to Withdraw their Required Minimum Distribution
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Distribute Excess Contributions to all Affected Participants
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Make Legally Permitted, Optional Amendments to Existing Plans for 2022
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New Year’s Day (observed)
Happy New Year! 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
The Self-Directed Brokerage Account Participant Statements are distributed. Add this deadline to your Outlook calendar by clicking here.
Program’s Annual Census Offer to Provide Nondiscrimination Testing and/or Calculation Contributions
For plans with a plan year end of 12/31, a communication will be distributed asking if assistance is needed for contribution calculation and/or nondiscrimination test for the 2023 plan year. Add this deadline to your Outlook calendar by clicking here.
Annual Account Statements Available
Annual Account Statements are available. Add this deadline to your Outlook calendar by clicking here.
Martin Luther King, Jr. Day
The Program will be closed in observance of Martin Luther King, Jr. Day. Add this deadline to your Outlook calendar by clicking here.
IRS Form 1099-R Mailed
The IRS Form 1099-R is mailed to all participants who received distributions in 2023. Add this deadline to your Outlook calendar by clicking here.
IRS Form 1099-R sent to IRS
The IRS Form 1099-R is sent to the IRS by January 31. Add this deadline to your Outlook calendar by clicking here.
401(k) Plans and Corporations: Return the Employee Census to the Program
If You Sponsor A 401(K) Plan And/Or Your Firm Is A Corporation: Return The Employee Contribution Census To The Program. Check, correct and complete the Employee and Contribution Census after receiving it via email from the Program. If you have not previously provided the Program with a participant’s termination or rehire date, or your newly … Continued
President’s Day
President’s Day is observed and the Program will be closed in observance of this holiday. Add this deadline to your Outlook calendar by clicking here.