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 IRSCMG or Recordkeeper
Form 1096
(Annual Summary of Information Returns)
February 28th IRSCMG or Recordkeeper
ADP/ACP Test
(Deferral and Match non-discrimination tests must be performed and refunds processed by 3/15 if necessary
March 15thParticipant Receiving DistributionCMG
Employer Contribution Deposit
(for Calendar year end Corporations with a tax return deadlines of 3/15)
March 15th without extensionCMG will calculate. Employer will deposit.
Required Beginning Date for Required Minimum Distributions for Participants age 70 1/2 or olderApril 1stParticipant Receiving DistributionCMG 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 extensionCMG will calculate. Employer will deposit.
Form 5500 Annual ReportJuly 31st without extension EBSACMG will prepare for Employer's signature
Form SSA Statement of Terminated Participants with Vested InterestJuly 31st without extensionEBSACMG will prepare for Employer's signature
Accountant's Statement (Audit)
(filed with Form 5500 for Plan with 100 or more participants)
July 31st without extensionEBSAAuditor will prepare for Employer's signature
Form 5558 Application for Extension of TimeJuly 31st EBSACMG
Employer Minimum Funding Deposit for Defined Benefit and Cash Balance PlansSeptember 15thCMG will calculate. Employer will deposit.
Summary Annual Report (SAR)September 30th / December 15th With extensionParticipantsCMG
Form 5500 Annual Report for Extended PlansOctober 15thEBSA CMG will prepare for Employer's signature
Annual Safe Harbor Notice
(if applicable)
December 1stParticipants CMG

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