Compliance Calendar

Each pay period - 401(k) Plan

Salary Deferral contributions should be deposited within seven (7) business days
 of receipt or withholding

 

 

 

 

 

January 31

Form 1099Rs due to participants to report distributions.

 

 

 

February 28

Form 1099Rs due to the IRS

 

 

 

 

 

 

 

 

March 15

ADP/ACP excess contribution distributions due to participants, no excise tax.

 

 

 

Filing of Corporate Tax Return and Contribution Deadline (without extension)

 

 

 

 

 

 

 

 

March 31

Form 5330, Excise Tax due to IRS (last day of 15th month after plan year-end)

 

 

April 1

Age 70-1/2 Minimum Required Distribution (initial)

 

 

 

April 15

Excess deferral distributions due  (402(g)

 

 

 

 

 

 

 

 

July 31

Form 5500 Annual Report and attachments due to DOL

 

 

 

 

Form 5500EZ Annual Report due to DOL (1 Participant with assets > $100,000)

 

 

 

Accountants Statement (Plan >100 participants), attach to 5500 Annual Report

 

 

 

Form 5558, Extension to File, due to IRS (12/31 plan year-end)

 

 

 

 

Excise Taxes (on prohibited transactions) due to the IRS

 

 

 

 

 

 

 

 

September 15

Required Contribution due date for DB Plans.

 

 

 

 

Due date for contributions and match to Profit Sharing and 401(k) on extension

 

 

 

 

 

 

 

September 30

Summary Annual Report (SAR) due to participants (12/31 plan year-end)

 

 

 

October 15

Extended due date for Form 5500  due to DOL

 

 

 

 

Amendment to correct 410(b) failure due

 

 

 

December 1

Safe Harbor Notice deadline to participants

 

 

 

December 15

Extended deadline for Summary Annual Report (SAR)

 

 

 

 

 

 

 

 

December 31

>Age 70-1/2 Minimum Required Distribution (on-going)

 

 

 

 

>Due date for Corrective Distribution for Failed ADP/ACP with 10% excise tax

 

 

 

 

 

 

 

 



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