Retirement Plan Compliance Calendar

Retirement Plan Compliance Calendar

Retirement plan sponsors and their service providers must follow specific deadlines of various notices, disclosures, and reporting throughout the plan year. Below is a reference guide that explains the main responsibilities of the plan sponsor during the year.

Retirement Plan Compliance Calendar

Deadline
Action
Form
Sender
Receiver
1/31 Distribution Report Form 1099-R Payor Participants
1/31 Annual Return of
Withheld Federal Income Tax		 Form 945 Payor IRS
2/28 Distribution Reporting
to IRS (paper filing)		 Forms 1099-R/1096 Payor IRS
3/1 Notification of
Excess Deferral		 Participants Plan Administrator
3/15 Corrective Distribution
for Failed ADP/ACP
Testing (non EACAs)		 Employer Participants
3/15 Filing of Corporate
Tax Return		 Form 1120 Employer IRS
3/31 Distribution Reporting
to IRS (electronic filing)		 Form 1099-R Payor IRS
4/1 Initial Required Minimum Distribution (age 70 ½) Employer Participants
4/15 Corrective Distribution of 402(g) (Excess Deferrals) Plan Administrator Participants
4/15 Filing of Individual and
Partnership Tax Returns		 Form 1040, 1065 with Schedule K-1 Sole Proprietor, Partnership, LLC or LLP IRS/Partner/
Member
6/30 Corrective Distribution for Failed ADP/ACP Testing (Eligible EACAs) Employer Participants
7/31 Excise Taxes Form 5330, Part III Disqualified person involved with prohibited transaction IRS
7/31 Annual Report of Plan Form 5500 series Plan Sponsor DOL
7/31 Annual Registration
Statement		 Form 8955 – SSA Plan Sponsor IRS / SSA
7/31 Request for Automatic
Extension – 5500 Series		 Form 5558 Plan Sponsor IRS
9/30 Summary Annual Report Plan Administrator Participants
10/15 Extended Deadline for
Filing Plan’s Annual Report		 Form 5500 Plan Sponsor DOL

 

Deadline
Recurring
Requirements
Details
Sender
Receiver
12/1 Safe Harbor Notice Plan Sponsor Participants
12/1 Auto Enrollment Notice Plan Sponsor Participants
Initial Participant Fee Disclosure Provide on or before the first date eligible Plan Sponsor Participants
Annual Participant Fee Disclosure At least once in any 14 month period Plan Sponsor Participants
Qualified Default Investment
Alternative Notice		 At least once in any 12 month period Plan Administrator/
Plan Sponsor		 Participants
Quarterly Participant Fee
Disclosure		 Once every calendar quarter Plan Sponsor Participants

 

Please note that the dates are based on a calendar year plan, some items may not apply to your plan, depending on size and ownership, and that this is not intended to be an exhaustive list.