The Program will be closed for a half day in observance of the holiday.  

The Program will be closed in observance of the holiday.

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 2019 plan year.

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 2019.

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…

The Program will be closed in observance of the holiday.

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…

S-Corporations and Partnerships: 2019 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 16 (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…

All plans: Required minimum distributions for 2019 must be made for participants who attained age 70½ in 2019. Participants who attained age 70½ in 2019 and who are no longer employed by the firm will be required to receive their first distribution (for 2019) by April 1, 20120 and their distribution for 2020 by December 31, 2020. If the RMD is not made in a timely manner, the participant may be liable for a 50% excise tax. Each participant who…

The Program will be closed in observance of the holiday.

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 2019 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/2020/04152020_401k_corrective_measures.ics

Sole Proprietors and Corporations: 2019 employer contributions for your firm’s plan should be sent to the Program by April 16. If your firm receives an extension of its income tax return due date, you will have until October 17. 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…

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…

The Program will be closed in observance of the holiday.

All Plans: If there was a change to your firm’s plan during 2019, 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/2020/07282020_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, 2020. To add this deadline to your Outlook calendar just click this link and save the meeting reminder: https://voyadelivers.com/aba/ics/2020/07312020_all_file_form_5500.ics

Join Program Representatives for educational webinars on a variety of topics every Thursday in August. We will offer two sessions each week at 12pm ET and 3pm ET. As an added bonus, the Program will donate $25 to Feeding America for every firm* who has an attendee. Register Now! Can’t make a live webcast? Not to worry! Register anyway and we can send you a link to the recorded session. Also, we offer a number of short videos at abaretirement/programlearn.…

Join Program Representatives for educational webinars on a variety of topics every Thursday in August. We will offer two sessions each week at 12pm ET and 3pm ET. As an added bonus, the Program will donate $25 to Feeding America for every firm* who has an attendee. Register Now! Can’t make a live webcast? Not to worry! Register anyway and we can send you a link to the recorded session. Also, we offer a number of short videos at abaretirement/programlearn.…

Join Program Representatives for educational webinars on a variety of topics every Thursday in August. We will offer two sessions each week at 12pm ET and 3pm ET. As an added bonus, the Program will donate $25 to Feeding America for every firm* who has an attendee. Register Now! Can’t make a live webcast? Not to worry! Register anyway and we can send you a link to the recorded session. Also, we offer a number of short videos at abaretirement/programlearn.…

Join Program Representatives for educational webinars on a variety of topics every Thursday in August. We will offer two sessions each week at 12pm ET and 3pm ET. As an added bonus, the Program will donate $25 to Feeding America for every firm* who has an attendee. Register Now! Can’t make a live webcast? Not to worry! Register anyway and we can send you a link to the recorded session. Also, we offer a number of short videos at abaretirement/programlearn.…

The Program will be closed in observance of the holiday.

Money Purchase Pension Plans: Send 2019 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 2019 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/2020/09302020_401k_midyear_census.ics

All Plans: Send the 2019 Summary Annual Report (SAR) to participants by September 30 (unless the due date for your Form 5500 is extended to a later date).   To add this deadline to your Outlook calendar just click this link and save the meeting reminder:  https://voyadelivers.com/aba/ics/2020/09302020_all_send_sar.ics    

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 2021, you have from October 3 until December 2 to notify your eligible employees of the safe harbor contributions for 2021. If this applies to your plan, the Program will provide you with a sample participant safe harbor notice. Please review the sample notices and instructions for additional information. To add this deadline…

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 2021, receive the annual notice by December 2. Please refer to the sample notice and information for more details.   To add this deadline to your Outlook calendar just click this link and save the meeting reminder: https://voyadelivers.com/aba/ics/2020/12022020_all_qdia.ics

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, 2020.   To add this deadline to your Outlook calendar just click this link and save the meeting reminder: https://voyadelivers.com/aba/ics/2020/10152020_all_iffiled5558_thenfile5500.ics

Sole Proprietors and Corporations: Send 2019 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.   To add this deadline to your Outlook calendar just click this link and save the meeting reminder: https://voyadelivers.com/aba/ics/2020/10152020_csp_send_er_contribs.ics

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.   To add this deadline to your Outlook calendar just click this link and save the meeting reminder: https://voyadelivers.com/aba/ics/2020/10152020_csp_send_er_contribs.ics

S-Corporations and Partnerships: Send the 2019 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.   To add this deadline to your Outlook calendar just click this link and save the meeting reminder: https://voyadelivers.com/aba/ics/2020/11152020_scorp_prtn_sar.ics

The Program will be closed in observance of the holiday.

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.

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

All Plans: Send the 2020 Summary Annual Report (SAR) to participants by September 30 (unless the due date for your Form 5500 is extended to a later date).   To add this deadline to your Outlook calendar just click this link and save the meeting reminder: https://voyadelivers.com/aba/ics/2021/09302021_all_send_sar.ics

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 2022, you have from October 3 until December 2 to notify your eligible employees of the safe harbor contributions for 2022. If this applies to your plan, the Program will provide you with a sample participant safe harbor notice. Please review the sample notices and instructions for additional information.   To add this deadline…

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 2022, receive the annual notice by December 2. Please refer to the sample notice and information for more details.   To add this deadline to your Outlook calendar just click this link and save the meeting reminder: https://voyadelivers.com/aba/ics/2021/12022021_all_qdia.ics

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, 2021.   To add this deadline to your Outlook calendar just click this link and save the meeting reminder: https://voyadelivers.com/aba/ics/2021/10152021_all_iffiled5558_thenfile5500.ics

Sole Proprietors and Corporations: Send 2020 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.   To add this deadline to your Outlook calendar just click this link and save the meeting reminder: https://voyadelivers.com/aba/ics/2021/10152021_csp_send_er_contribs.ics

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 and Partnerships: Send the 2020 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.   To add this deadline to your Outlook calendar just click this link and save the meeting reminder: https://voyadelivers.com/aba/ics/2021/11152021_scorp_prtn_sar.ics

The Program will be closed in observance of the holiday.

The Program will be closed in observance of the holiday.

The Program will be closed in the afternoon 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 deadline…

All plans: any 2020 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/2021/12312021_allplans_excesscontribs.ics

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 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 2021 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 2021.

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: 2021 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 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.  

Sole Proprietors and Corporations: 2021 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 contribution or can be reallocated to eligible participants, depending on your election in the plan’s Adoption Agreement. A Contribution Confirmation Report will be…

The Program will be closed in observance of the holiday.

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 no…

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.

Self-directed brokerage account participant statements are distributed.

2nd quarter account statements are available.

All Plans: If there was a change to your firm’s plan during 2021, send participants a revised Summary Plan Description (SPD) or Summary of Material Modifications (SMM) by July 28.  

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, 2022.

The Program will be closed in observance of the holiday.

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 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 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 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.

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) 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 Program will provide you with a sample participant safe harbor notice. Please review the Safe Harbor notice and instructions for additional information.

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.

3rd Quarter account statements are available.

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 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 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 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.  

The Program will be closed in observance of the holiday.

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

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 Program will provide you with a sample participant safe harbor notice. Please review the Safe Harbor notice and instructions for additional information.

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.  

The Program will be closed in observance of the holiday.

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, in the case of money purchase and target benefit plan accounts, 45 days advance notice must be given to 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.)

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 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.

Add this deadline to your Outlook calendar by clicking here.

Add this deadline to your Outlook calendar by clicking here.

Add this deadline to your Outlook calendar by clicking here.

Add this deadline to your Outlook calendar by clicking here.

Add this deadline to your Outlook calendar by clicking here.