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.

Compliance & Reporting Dates

  • January
    • Jan 31
      • Deadline: Send Form 1099-R to participants that received distributions during the previous year.
  • February
    • Feb 28
      • Deadline: File Form 1099-R to report distributions made in the previous year.

  • March
    • Mar 15
      • Deadline: Process corrective distributions for a failed actual deferral percentage (ADP)/actual contribution percentage (ACP) test without 10 percent excise tax for plans without an eligible automatic contribution arrangement (EACA).
 • Deadline: File S-Corporation and partnership tax returns and contribution deadline for deductibility. • Deadline: Request an automatic extension (to September 17) of S-Corporation and partnership tax returns.
    • Mar 31
      • Deadline: Electronic filing of Form 1099-R to report distributions made in the previous year.*

  • April
    • Apr 01
      • Required: Beginning date for participants attaining age 70½ or retiring after age 70½ in the prior year.*

    • Apr 15
      • Deadline: Process corrective distributions for IRC Section 402(g) excesses.*

    • Apr 17
      • Deadline: Filing C-Corporation and individual tax returns and contribution deadline for deductibility.*
* Deadline: Request an automatic extension (to October 15) for C-Corporation and individual tax returns.*
*
  • June
    • Jun 30
      • Deadline: Process corrective distributions for a failed ADP/ACP test from a plan with EACA without 10 percent excise tax.*
      • Deadline: Distribute the summary annual report (SAR) to participants, provided that the deadline for Form 5500 was not extended.*
  • July
    • Jul 29
      • Deadline: Send the summary of material modification (210 days after the end of the plan year in which the amendment was adopted).*

    • Jul 31
      • Deadline: File Form 5500.
      • Deadline: File Form 5558 to request an automatic extension to file Form 5500.
      • File Form 5330 to report and pay excise taxes on prohibited transactions and excess 401(k) contributions that occurred in the prior year.
  • September
    • Sep 17
      • Extended: Deadline for filing S-Corporation and partnership tax returns and contribution deadline for deductibility.
  • October
    • Oct 15
      • Deadline: Adopt a retroactive amendment to correct an IRC Section 410(b) coverage or IRC Section 401(a)(4) nondiscrimination failure for 2017.

      • Extended: Deadline for filing Form 5500.
      • Deadline for filing C-Corporation and individual tax returns and contribution deadline for deductibility.
  • December
    • Dec 01
      • Deadline: Send the annual 401(k) Safe Harbor notice.*

      • Deadline: Send the annual automatic contribution arrangement notice.*

      • Send the annual qualified default investment alternative (QDIA) notice.*

    • Dec 15
      • Extended: Deadline for distributing Summary Annual Report (SAR) to participants.*

    • Dec 31
      • Deadline: Process corrective distributions for a failed 2017 ADP/ACP test with 10 percent excise tax.

      • Deadline: Correct a failed 2017 ADP/ACP test with qualified nonelective contributions (QNEC).
      • Deadline: Amend to convert an existing 401(k) plans to a Safe Harbor design for the next plan year.
      • Deadline: Amend to remove a Safe Harbor status for the next plan year.
      • Deadline: Amend a plan for discretionary changes implemented during the plan year — certain exceptions apply (e.g., adding salary deferrals, cutting back accrued benefits, etc.).
      • Due: Required minimum distributions under IRC Section 401(a)(9)
.

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 2018 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.

**The due date shown for this item is the day following the normal due date that does not fall on a Saturday, Sunday, or legal holiday.

Pattern

YEAR-END DATA COLLECTION MADE EASY