The Program will be closed for the afternoon in observance of the holiday.

All Plans: If you received an extension of the Form 5500 due date by filing Form 5558, send the 2019 Summary Annual Report (SAR) to defined contribution plan participants by December 15.   To add this deadline to your Outlook calendar just click this link and save the meeting reminder: https://voyadelivers.com/aba/ics/2020/12152020_all_plans_exten_sar.ics

All Plans: If you received an extension of the Form 5500 due date by filing Form 5558, send the 2020 Summary Annual Report (SAR) to defined contribution plan participants by December 15.   To add this deadline to your Outlook calendar just click this link and save the meeting reminder: https://voyadelivers.com/aba/ics/2021/12152021_all_plans_exten_sar.ics

The Program will be closed in the afternoon in observance of the holiday.

The Program will be closed in observance of the holiday.

All plans: Make legally permitted, optional amendments to an existing plan for 2020 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, in the case of money purchase and target benefit plan accounts, 45 days advance notice must be given to participants.)     To add this…

All plans: any 2019 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.)   To add this deadline to your Outlook calendar just click this link and save the meeting reminder: https://voyadelivers.com/aba/ics/2020/12312020_allplans_excesscontribs.ics

All plans: Remind participants who are age 71 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 70½). The Program also sends reminders to affected participants. Although the Program will be facilitating the automatic payment of most RMDs, there may be some participants who…

Happy New Year!  The Program will be closed in observance of the holiday.

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 2020 plan year.

The Self-Directed Brokerage Account Participant Statements are distributed.

Annual Account Statements are available.

The Program will be closed in observance of Martin Luther King, Jr. Day.

The IRS Form 1099-R is mailed to all participants who received distributions in 2020.

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 eligible employees, use the census to do so. Census Materials: What Are They Used For? The census materials help the Program gather information it needs…

President's Day is observed and the Program will be closed in observance of this holiday.

The IRS Form 1099-R is sent to the IRS.

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 nondiscrimination tests and needs to distribute excess salary deferral contributions to affected participants, you will need to submit the Corrective Measures for Contributions Form to the Program.…

S-Corporations and Partnerships: 2020 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…

The Program will be closed in observance of the holiday.