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.

The self-directed brokerage statements will be distributed. 

401(k) Plans: Necessary participant distributions of excess salary deferrals and their earnings as a result of exceeding salary deferral limits through the end of 2020 must be reported to the Program and paid to the participants by April 15. You will need to submit the Corrective Measures for Contributions Form to do so.   To add this deadline to your Outlook calendar just click this link and save the meeting reminder: https://voyadelivers.com/aba/ics/2021/04152021_401k_corrective_measures.ics

Sole Proprietors and Corporations: 2020 employer contributions for your firm’s plan should be sent to the Program by April 15. 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 contribution or can be reallocated to eligible participants, depending on your election in the plan’s Adoption Agreement. A Contribution Confirmation Report will be…

First quarter account statements will be available.

The Program will be closed in observance of the holiday.

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 and store your signature-ready Form 5500 for you to access, review and file directly with the DOL. The Program will publish your Form 5500…

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 refer to the flyer in the Plan Design Options. Notify the Program of any necessary refunds by submitting the Corrective Measures for Contributions Form by June 30.  …

The Program will be closed in observance of the holiday.

All Plans: If there was a change to your firm’s plan during 2020, send participants a revised Summary Plan Description (SPD) or Summary of Material Modifications (SMM) by July 28.   To add this deadline to your Outlook calendar just click this link and save the meeting reminder: https://voyadelivers.com/aba/ics/2021/07282021_all_send_ppts_revised_spd.ics

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, 2021.   To add this deadline to your Outlook calendar just click this link and save the meeting reminder: https://voyadelivers.com/aba/ics/2021/07312021_all_file_form_5500.ics

The Program will be closed in observance of the holiday

Money Purchase Pension Plans: Send 2020 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 was credited to the correct plan year. File Form 5500 electronically with the DOL by today if your firm received an extension of the…

S-Corporations and Partnerships: –          Send 2020 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 extension of the due date of your firm’s income tax return. You will have until October 15 if you filed Form 5558 by July 31,…

401(k) Plans: Return completed mid-year census and nondiscrimination testing information for 401(k) plans to the Program by September 30.   To add this deadline to your Outlook calendar just click this link and save the meeting reminder: https://voyadelivers.com/aba/ics/2021/09302021_401k_midyear_census.ics