15 - File Form 5500 if Extension was filed. - 3/31 Plan Year

15 - Return excess contributions for failed ADP/ACP test to avoid penalties - 10/31 Plan Year

31 - Distribute Form 1099-R for distributions processed in previous calendar Year - All Plan Years

31 - File Form 945 which reports Form 10999-R income tax withholdings.
(may have until February 10 if certain conditions are met.) - All Plan Years

31 - File Form 5500 with schedules and audited financial statements, if applicable - 6/30 Plan Year

February

15 - File Form 5500 if Extension was filed. – 4/30 Plan Year

15 - Return excess contributions for failed ADP/ACP test to avoid penalties – 11/30 Plan Year

28/29 – File Form 1096 (transmittal form for Form 1099-R information copies) – All Plan Years

28/29 - File Form 5500 with schedules and audited financial statements, if applicable – 7/31 Plan Year

March

15– File Form 5500 if Extension was filed. – 5/31 Plan Year

15– Return excess contributions for failed ADP/ACP test to avoid penalties – 12/31 Plan Year

31– File Form 5500 with schedules and audited financial statements, if applicable – 8/31 Plan Year

April

1 – Distribute minimum distributions for those participants who reached 70 ½ during the previous year
and have reached their required beginning date – All Plan Years

15 – Return 402(g) Excess Deferrals – All Plan Years

15 - File Form 5500 if Extension was filed. – 6/30 Plan Year

15 – Return excess contributions for failed ADP/ACP test to avoid penalties – 1/31 Plan Year30 - File Form 5500
with schedules and audited financial statements, if applicable – 9/30 Plan Year

May

15 - File Form 5500 if Extension was filed. – 7/31 Plan Year

15 – Return excess contributions for failed ADP/ACP test to avoid penalties – 2/28 Plan Year

31 - File Form 5500 with schedules and audited financial statements, if applicable – 10/30 Plan Year

June

15 - File Form 5500 if Extension was filed. – 8/31 Plan Year

15 – Return excess contributions for failed ADP/ACP test to avoid penalties – 3/31 Plan Year

30 - File Form 5500 with schedules and audited financial statements, if applicable – 11/30 Plan Year

July

15 - File Form 5500 if Extension was filed. – 9/30 Plan Year

15 – Return excess contributions for failed ADP/ACP test to avoid penalties – 4/30 Plan Year

31 – File Form 5500 with schedules and audited financial statements, if applicable – 12/31 Plan Year

August

15 – File Form 5500 if Extension was filed. – 10/31 Plan Year

15 – Return excess contributions for failed ADP/ACP test to avoid penalties – 5/31 Plan Year

31 – File Form 5500 with schedules and audited financial statements, if applicable – 1/31 Plan Year

September

15 - File Form 5500 if Extension was filed. – 11/31 Plan Year

15 – Return excess contributions for failed ADP/ACP test to avoid penalties – 6/30 Plan Year

30 - File Form 5500 with schedules and audited financial statements, if applicable – 2/28 Plan Year

October

1 – Safe Harbor Notice must be distributed at least 30 days but not more then 90 days before
beginning of the next plan year. (October 1 – December 1) – 12/31 Plan Year

15 – File Form 5500 if Extension was filed. – 12/31 Plan Year

15 – Return excess contributions for failed ADP/ACP test to avoid penalties – 7/31 Plan Year

31 - File Form 5500 with schedules and audited financial statements, if applicable – 3/31 Plan Year

November

15 – File Form 5500 if Extension was filed. – 1/31 Plan Year

15 – Return excess contributions for failed ADP/ACP test to avoid penalties – 8/31 Plan Year

31 - File Form 5500 with schedules and audited financial statements, if applicable - 4/30 Plan Year

December

15 – File Form 5500 if Extension was filed. – 2/28 Plan Year

15 – Return excess contributions for failed ADP/ACP test to avoid penalties –9/30 Plan Year

31 - File Form 5500 with schedules and audited financial statements, if applicable - 5/31 Plan Year

31 – Issue Minimum Distributions to participants who started receiving them in prior year(s) – All Plan Year