Sponsor resources
Key deadlines and practical guidance for employers who sponsor a retirement plan.
Annual compliance calendar
Common deadlines for a calendar-year 401(k) plan. Your plan's dates may differ depending on its plan year and features. Our clients receive a calendar tailored to their own plan.
| Deadline | What's due |
|---|---|
| January 31 | Form 1099-R to participants who received distributions in the prior year |
| March 15 | Corrective distributions for failed ADP/ACP tests, to avoid a 10% excise tax on the employer |
| April 1 | First required minimum distribution for participants who reached their required beginning date in the prior year |
| April 15 | Refunds of excess deferrals over the annual 402(g) limit |
| July 31 | Form 5500 and Form 8955-SSA, unless extended with Form 5558 |
| September 30 | Summary annual report to participants, if Form 5500 was not extended |
| October 15 | Extended due date for Form 5500 and Form 8955-SSA |
| Early December | Safe harbor, automatic enrollment and QDIA notices, generally 30 to 90 days before the new plan year |
| December 15 | Summary annual report, if Form 5500 was extended |
| December 31 | Final deadline to correct prior-year ADP/ACP failures and preserve the plan's qualified status |
This calendar is general information, not legal or tax advice. Deadlines falling on a weekend or holiday may shift, and rules change periodically. Confirm requirements for your plan with your administrator or counsel.
Three habits of well-run plans
Deposit deferrals promptly
Employee contributions must be deposited as soon as they can reasonably be separated from company assets. Late deposits are one of the most common operational errors.
Keep census data clean
Accurate hire dates, hours, compensation and ownership data drive eligibility and testing. Errors here ripple through everything else.
Follow your document
Operating the plan differently from its written terms, such as using the wrong definition of compensation, is a frequent source of costly corrections.
Not sure your plan is on track?
We can review your recent filings and testing and tell you what we find.