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

  • October 2018
    • 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 2018
    • 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)
.
  • 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 2018 compliance calendar.

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

TRA - The Retirement Advantage, Inc.

YEAR-END DATA COLLECTION MADE EASY