Plan Administration Calendar
Calendar Year Plans |
Non-Calendar Year Plans |
Plan Event |
| January 10 | 10 Days after Plan Year Ends | Deadline to return Annual Company Information Forms and Prior Plan Year Payroll Files |
| January 31 | January 31 | Forms 1099-R and 945 Filing Deadlines |
| March 15 | 2 1/2 Months after Plan Year Ends | Plan Testing Deadline |
| April 15 | April 15 | Contribution Deposit Deadline to deduct contributions in prior year for LLCs, Partnerships, and Sole Proprietors |
| July 31 | 7 Months after Plan Year Ends | Filing Deadline for Form 5500 (unless Form 5558 filed for extension) |
| September 15 | 8 1/2 Months after Plan Year Ends | Contribution Deposit Deadline to deduct contributions in prior year if corporate tax extension received |
| September 30 | 9 Months after Plan Year Ends | Distribution Deadline of Summary Annual Report for all Plan Participants (unless extension of Form 5500 received) |
| October 15 | 9 1/2 Months after Plan Year Ends | Filing Deadline for Form 5500 if extension filed |
| November 30 | 30 Days Prior to End of Plan Year | Final Deadline to Distribute Safe Harbor Notices for Plans intending to adopt safe harbor provisions |
| December 15 | 11 1/2 Months after Plan Year Ends | Distribution Deadline of Summary Annual Report for all Plan Participants if extension of Form 5500 received |
| December 31 | 12 Months after Plan Year Ends | Final Deadline for all contributions and refunds for prior plan year |
At a glance – Calendar YEAR Plans
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10 » Deadline to return Annual Company Information Forms and Prior Plan Year Payroll Files
31 » Form 1099-R Filing Deadline |
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15 » Plan Testing Deadline
15 » Contribution Deposit Deadline to deduct contributions in prior year for corporations (unless corporate tax extension received) |
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15 » Contribution Deposit Deadline to deduct contributions in prior year for LLCs, Partnerships, and Sole Proprietors
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31 » Filing Deadline for Form 5500 (unless Form 5558 filed for extension)
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15 » Contribution Deposit Deadline to deduct contributions in prior year if corporate tax extension received 30 » Distribution Deadline for Summary Annual Report (unless extension of Form 5500 received) |
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15 » Form 5500 Filing Deadline if extension received
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30 » Deadline to deliver Safe Harbor Notices to Plan Participants for Plans intending to adopt safe harbor provisions
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15 » Distribution Deadline for Summary Annual Report if extension of Form 5500 received 31 » Final deadline for all contributions and refunds ending December 31 of prior year
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