Confirm with nondiscrimination testing provider that all requirements have been met for plans requiring ADP/ACP testing prior to March 15

Mail IRS Form 1099-R to participants who received a distribution in the prior year

File Form 945 (Annual Return of Withheld Federal Income Tax)

File Form 1099-R on paper with the IRS (or March 31 if filing electronically)

To meet the March 15 deadline, consider submitting refund requests for ADP/ ACP nondiscrimination testing failures to your nondiscrimination testing provider

In order to meet the March 15 deadline, make sure your service provider has received the approval necessary to process excesses

Issue ADP/ACP nondiscrimination testing failures refund checks to avoid the 10% excise tax. (Note: Plans that satisfy the requirements of an Eligible Automatic Contribution Arrangement (EACA) have a June 30 deadline)

File Employer (other than C Corp) tax returns, and deposit employer contributions—unless there is a corporate filing extension

Issue checks for initial Required Minimum Distributions (RMDs)

Distribute excess deferrals

File C Corp tax returns, and deposit employer contributions – unless there is a filing extension

Issue ADP/ACP nondiscrimination testing failures refund checks to avoid the 10% excise tax on EACA plans

Issue Summary of Material Modifications (SMM)

File the Form 5500 return (unless filing for an extension)

File Form 5558 for automatic extension of time to file Form 5500

File Form 5330 (Return of Excise Taxes Related to Employee Benefit Plans)

File Employer (other than C Corp) tax returns, and deposit employer contributions (extended deadline)

Minimum funding deadline for money purchase and target benefit plans

Distribute the summary annual report (SAR) (unless Form 5500 filing extension was requested)

File Form 5500 return (for extended filers)

File C Corp tax returns, and deposit employer contributions (extended deadline)

Deadline to file retroactive amendment to correct 410(b) or 401(a)(4) failures

 

Deadline to amend plan to elect safe harbor status using a nonelective contribution for the current plan year

Distribute applicable participant notices: Automatic Contribution Arrangement (ACA) notice, EACA notice, Qualified Automatic Contribution Arrangement (QACA) notice, Qualified Default Investment Alternative (QDIA) notice, and/or safe harbor notice

Distribute 404a-5 Plan and Investment Disclosureⁱ

Distribute the Summary Annual Report (SAR) (for extended filers)

Issue checks for annual Required Minimum Distributions (RMDs)

Adopt discretionary amendments for the current plan year