Compliance Calendar

Compliance Calendar
Key Compliance and Reporting Dates

December - Current Year
Deadline	Sample Date for Anniversary Plans	Explanation of Compliance Deadline
Prior to plan year-end	Mid December	Receive Annual Compliance package
Plan year-end	12/31	All plan amendments must be signed
Plan year-end	12/31	401(k)/(m) refunds due to avoid plan disqualification
12/31	12/31	Minimum distributions due for members who are age 70 1/2 and have either retired or are 5% owners
January
1/31	1/31	Deadline to furnish Form W-2 to your employees
1/31	1/31	Deadline for Form 1099-R to members who received distributions
1/31	1/31	Compliance information due to TRA
March
2 1/2 months after plan year-end	3/15	401(k)/(m) refund deadline to avoid the 10% employer excise tax
April
4/1	4/1	Initial minimum distributions due for members who are age 70 1/2 and have either retired or are 5% owners
4/15	4/15	Refund of excess deferrals due
July
Last day of the 7th month after plan year-end	7/31	IRS Form 5500 due unless a tax filing extension has been filed
September
9 months after plan year-end	9/30	Make Summary Annual Report available to all plan participants
October
2.5 months after original 5500 deadline	10/15	IRS Form 5500 due if IRS Form 5558 extension has been filed prior to the 7/31 deadline
November
When determining your employer contributions for plan year-end, remember to discuss 404(a) deduction limits with your tax advisor