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 2019
    • Jan 31
      • Deadline for sending Form 1099-R to participants who received distributions during previous year.
  • February 2019
    • Feb 28
      • Deadline for filing Form 1099-R with IRS to report distributions made in previous year, if not filed electronically.
  • March 2019
    • Mar 15
      • 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 16) of S Corporation and partnership tax returns.
    • Mar 31
      • Deadline for electronic filing of Form 1099-R to report distributions made in previous year.*
  • April 2019
    • Apr 01
      • Required beginning date for participants attaining age 70 1⁄2 or retiring after age 70 1⁄2 in prior year.
    • 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.
  • June 2019
    • Jun 30
      • Deadline for processing corrective distributions for failed ADP/ACP test from plan with EACA without 10% excise tax.*
  • July 2019
    • Jul 29
      • Deadline for sending Summary of Material Modification (210 days after end of plan year in which the amendment was adopted).
    • 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.
  • September 2019
    • Sep 16
      • Extended deadline for filing S Corporation and partnership tax returns and contribution deadline for deductibility.
    • Sep 30
      • Deadline for distributing Summary Annual Report (SAR) to participants, provided deadline for Form 5500 was not extended.
  • October 2019
    • Oct 15
      • Deadline for adopting a retroactive amendment to correct an IRC Section 410(b) coverage or IRC Section 401(a)(4) nondiscrimination failure for 2018 (9 1⁄2 months).
      • Extended deadline for filing Form 5500.
      • Extended deadline for filing C Corporation and individual tax returns and contribution deadline for deductibility.
  • December 2019
    • Dec 01
      • Deadline for sending 2019 annual 401(k) safe harbor notice.*
      • Deadline for sending 2019 annual automatic contribution arrangement notice. *
      • Deadline for sending annual qualified default investment alternative (QDIA) notice.*
    • Dec 15
      • Extended deadline for distributing Summary Annual Report (SAR) to participants.*
    • Dec 31
      • Deadline for processing corrective distributions for failed 2018 ADP/ACP test with 10% excise tax.
      • Deadline for correcting a failed 2018 ADP/ACP test with qualified nonelective contributions (QNEC).
      • Deadline for amendment to convert existing 401(k) plan to safe harbor design for 2019 plan year.
      • Deadline for amendment to remove safe harbor status for 2019 plan year.
      • Deadline for amending plan for discretionary changes implemented during plan year (certain exceptions apply, e.g., adding salary deferrals, cutting back accrued benefits).
      • Required Minimum Distributions due 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 2019 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.

Pattern

YEAR-END DATA COLLECTION MADE EASY