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 Year

30 - File Form 5500 with schedules and audited financial statements, if applicable – 9/30 Plan Year