COMPLIANCE CALENDAR DATE NOTICE REQUIREMENTS
JANUARYJanuary 31-- Deadline for determination letter submission for individually designed plan documents. Year of submission determined by last digit of employer identification number (EIN). For 2017, this applies to plan sponsors with EINs ending in 4 or 9.***
FEBRUARYFebruary 1-- Deadline for sending Form 1099-R to participants who received distributions during previous year.**
March 1-- Deadline for filing Form 1099-R with IRS to report distributions made in previous year. Deadline for electronic filing is . **March 15-- Deadline for processing corrective distributions for failed actual deferral percentage (ADP)/actual contribution percentage (ACP) test without 10% excise tax.*** Note: A special deadline applies to plans that satisfy the requirements of an Eligible Automatic Contribution Arrangement (EACA). See “June.”
March 15-- Deadline for filing corporate tax returns and contribution deadline for deductibility (without extension) for companies operating on calendar-year fiscal year.** Deadline for requesting automatic extension (to September 15) of corporate tax returns.**March 31-- Deadline for electronic filing of Form 1099-R to report distributions made in previous year.
APRILApril 1-- Required beginning date for participants attaining age 701⁄2 or retiring after age 701⁄2 in prior year [Deadline for taking first required minimum distribution (RMD) under Internal Revenue Code (IRC) Section 401(a)(9)].April 15Deadline for processing corrective distributions for IRC Section 402(g) excesses. Deadline for filing individual and/or partnership tax returns and contribution deadline for deductibility for unincorporated entities (without extension). Deadline for requesting automatic extension (to October 15) individual and partnership tax returns.
JUNEJune 30-- Deadline for processing corrective distributions for failed ADP/ACP test from plan with EACA without 10% excise tax.
July 29-- Deadline for sending Summary of Material Modification (210 days after end of plan year in which the amendment was adopted).
August 1-- Deadline for filing Form 5500 (without extension). Deadline for filing Form 5558 to request automatic extension of time to file Form 5500 (21 ⁄2 months). Deadline for filing Form 5330—Return of Excise Taxes Related to Employee Benefit Plans—used to report and pay excise taxes on prohibited transactions and excess 401(k) plan contributions that occurred in prior year.