IMPORTANT DATES TO REMEMBER
The compliance and reporting dates in this calendar are for plans with calendar-year terms. These dates are intended to provide plan sponsors with a list of notable deadlines and is not a substitute for consultation with ERISA counsel and in no way represents legal advice.
2024 Compliance & Reporting Dates
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December 2024
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Dec 01
- Deadline for sending 2025 annual 401(k) safe harbor notice.
- Deadline for sending 2025 annual automatic contribution arrangement notice.
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Dec 31
- Deadline for processing corrective distributions for failed 2023 ADP/ACP test with 10% excise tax.
- Deadline for correcting a failed 2023 ADP/ACP test with qualified nonelective contributions (QNEC).
- Deadline to execute amendment to remove Safe Harbor status for 2025.
- Deadline to execute discretionary amendments implemented during plan year (certain exceptions apply, e.g., adding salary deferrals, cutting back accrued benefits).
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REMINDER: Required Fee Disclosures
Plan Sponsor/Service Provider Dates
- Initial disclosure: Required within a reasonable period before contract is entered into or renewed.
- Annual disclosure: Required following changes in investment fees (e.g., expense ratios) and recordkeeping fees.
- Additional disclosures: Required following changes to compensation or services provided.
DOWNLOAD the 2024 compliance calendar.
If you have any questions regarding notice requirements please contact TRA and we’ll be in touch.
*This date falls on a Saturday, Sunday or legal holiday. Historically, the IRS has not extended this deadline.
2025 Compliance & Reporting Dates
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January 2025
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Jan 31
- IRS Form 1099-R due to be post-marked to participants who received a distribution from the plan in 2024.
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February 2025
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Feb 28
- Deadline for filing Form 1099-R with IRS to report distributions made in previous year, if not filed electronically.
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March 2025
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Mar 17
- Deadline for processing corrective distributions for failed actual deferral percentage (ADP)/actual contribution percentage (ACP) test without 10% excise tax for plans without an Eligible Automatic Contribution Arrangement (EACA).
- Deadline for filing S Corporation and partnership tax returns and contribution deadline for deductibility (without extension).
- Deadline for requesting automatic extension (to September 15) of S Corporation and partnership tax returns.
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Mar 31
- Deadline for electronic filing of Form 1099-R to report distributions made in previous year.
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April 2025
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Apr 01
- Deadline for those newly required to take Required Minimum Distributions (RMDs) (12/31 for all others).
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Apr 15
- Deadline for processing corrective distributions for IRC Section 402(g) excesses.
- Deadline for filing C Corporation and individual tax returns and contribution deadline for deductibility (without extension).
- Deadline for requesting automatic extension (to October 15) for C Corporation and individual tax returns.
- Deadline for adopting 2024 owner-only plan document for sole proprietors/partnerships.
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June 2025
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Jun 30
- Deadline for processing corrective distributions for failed ADP/ACP test from plan with EACA without 10% excise tax.
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July 2025
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Jul 29
- Deadline for sending Summary of Material Modification (210 days after end of plan year in which the amendment was adopted).
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Jul 31
- Deadline for filing Form 5500 (without extension).
- Deadline for filing Form 5558 to request automatic extension of time to file Form 5500 (2 1 ⁄2 months).
- Deadline for filing Form 5330 used to report and pay excise taxes on prohibited transactions and excess 401(k) plan contributions that occurred in prior year.
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September 2025
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Sep 15
- Extended deadline for filing S Corporation and partnership tax returns and contribution deadline for deductibility.
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Sep 30
- Deadline for distributing Summary Annual Report (SAR) to participants, provided deadline for Form 5500 was not extended.
- Deadline for adopting new 2025 plan document with Safe Harbor arrangement.
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October 2025
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Oct 15
- Extended deadline for filing Form 5500.
- Extended deadline for filing C Corporation and individual tax returns and contribution deadline for deductibility.
- Deadline for adopting a retroactive amendment to correct an IRC Section 410(b) coverage or IRC Section 401(a)(4) nondiscrimination failure for 2024 (9 1/2 months).
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November 2025
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Nov 30
- Deadline for adopting Safe Harbor 3% for existing plans for the 2024 plan year.
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December 2025
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Dec 01
- Deadline for sending 2026 annual 401(k) safe harbor notice.
- Deadline for sending 2026 annual automatic contribution arrangement notice.
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Dec 31
- Deadline for processing corrective distributions for failed 2024 ADP/ACP test with 10% excise tax.
- Deadline for correcting a failed 2024 ADP/ACP test with qualified nonelective contributions (QNEC).
- Deadline for adopting Safe Harbor 4% for existing plans for the 2024 plan year.
- Deadline to execute amendment to remove Safe Harbor status for 2026.
- Deadline to execute discretionary amendments implemented during plan year (certain exceptions apply, e.g., adding salary deferrals, cutting back accrued benefits).
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REMINDER: Required Fee Disclosures
Plan Sponsor/Service Provider Dates
- Initial disclosure: Required within a reasonable period before contract is entered into or renewed.
- Annual disclosure: Required following changes in investment fees (e.g., expense ratios) and recordkeeping fees.
- Additional disclosures: Required following changes to compensation or services provided.
DOWNLOAD the 2025 compliance calendar.
If you have any questions regarding notice requirements please contact TRA and we’ll be in touch.
*This date falls on a Saturday, Sunday or legal holiday. Historically, the IRS has not extended this deadline.
