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 deadline 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 deadline 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 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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