Deadlines
Compliance Calendar For Calendar Year Plans
| Item | Due Date | Report Recipient | Who Will Prepare? |
|---|---|---|---|
| Form 1099-R (Recipients of distributions) | January 31st | Participant Receiving Distribution | CMG or Recordkeeper |
| Form 945 (Annual Return of Withholding Federal Income Tax) | January 31st | IRS | CMG or Recordkeeper |
| Form 1096 (Annual Summary of Information Returns) | February 28th | IRS | CMG or Recordkeeper |
| ADP/ACP Test (Deferral and Match non-discrimination tests must be performed and refunds processed by 3/15 if necessary | March 15th | Participant Receiving Distribution | CMG |
| Employer Contribution Deposit (for Calendar year end Corporations with a tax return deadlines of 3/15) | March 15th without extension | CMG will calculate. Employer will deposit. | |
| Required Beginning Date for Required Minimum Distributions for Participants age 70 1/2 or older | April 1st | Participant Receiving Distribution | CMG will calculate and prepare distribution forms. Employer will withdraw funds. |
| Employer Contribution Deposit
(for Calendar year non-corporate businesses with a tax return deadlines of 4/15) | April 15th without extension | CMG will calculate. Employer will deposit. | |
| Form 5500 Annual Report | July 31st without extension | EBSA | CMG will prepare for Employer's signature |
| Form SSA Statement of Terminated Participants with Vested Interest | July 31st without extension | EBSA | CMG will prepare for Employer's signature |
| Accountant's Statement (Audit) (filed with Form 5500 for Plan with 100 or more participants) | July 31st without extension | EBSA | Auditor will prepare for Employer's signature |
| Form 5558 Application for Extension of Time | July 31st | EBSA | CMG |
| Employer Minimum Funding Deposit for Defined Benefit and Cash Balance Plans | September 15th | CMG will calculate. Employer will deposit. | |
| Summary Annual Report (SAR) | September 30th / December 15th With extension | Participants | CMG |
| Form 5500 Annual Report for Extended Plans | October 15th | EBSA | CMG will prepare for Employer's signature |
| Annual Safe Harbor Notice
(if applicable) | December 1st | Participants | CMG |
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