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Resources


Helpful Resources

We have compiled a collection of helpful retirement and other financial resources that are easy to access at any time. Check back often or sign up for our newsletter to be notified when new resources are added.

We’ve organized our resources into categories to make it easier for you to find what you need or might be interested in.

If there is something, in particular, you would like us to address, let us know.

Resources

2018 Compliance Calendar

This compliance calendar offers a summary of key dates for your 401(k) plan.

  1. January 31st, 2018
    Deadline for sending Form 1099-R to participants who received distributions during the previous year.

    Due Date for Plan Sponsors to return complete Census File and Annual Information Request Form to recordkeeper.

    Form 945 (Annual Return of Withheld Federal Income Tax) due to IRS

  2. February 28th, 2018
    Deadline for filing Form 1099-R with IRS to report distributions made in the previous year, if not filed electronically.
  3. March 15th, 2018
    Deadline for processing corrective distributions for failed actual deferral percentage (ADP)/actual contribution percentage (ACP) test without 10% excise tax for plans without an Eligible Automatic Contribution Arrangement (EACA).

    Deadline for filing S Corporation and partnership tax returns and contribution deadline for deductibility (without extension).

    Deadline for requesting automatic extension (to September 17) of S Corporation and partnership tax returns.

  4. March 31st, 2018
    Deadline for electronic filing of Form 1099-R to report distributions made in previous year.**
  5. April 1st, 2018
    The required beginning date for participants attaining age 70 1⁄2 or retiring after age 70 1⁄2 in the prior year.**
  6. April 15th, 2018
    Deadline for processing corrective distributions for IRC Section 402(g) excesses.**
  7. April 17th, 2018
    Deadline for filing C Corporation and individual tax returns and contribution deadline for deductibility (without extension).*

    Deadline for requesting automatic extension (to October 15) for C Corporation and individual tax returns.*

  8. June 30th, 2018
    Deadline for processing corrective distributions for failed ADP/ACP test from a plan with EACA without 10% excise tax.**
  9. July 29th, 2018
    Deadline for sending Summary of Material Modification (210 days after end of plan year in which the amendment was adopted).**
  10. July 31st, 2018
    Deadline for filing Form 5500 (without extension).

    Deadline for filing Form 5558 to request an automatic extension of time to file Form 5500 (21 ⁄2 months).

    Deadline for filing Form 5330 used to report and pay excise taxes on prohibited transactions and excess 401(k) plan contributions that occurred in the prior year.

  11. September 17th, 2018
    Extended deadline for filing S Corporation and partnership tax returns and contribution deadline for deductibility.
  12. September 30th, 2018
    Deadline for distributing Summary Annual Report (SAR) to participants, provided deadline for Form 5500 was not extended.**
  13. October 1st, 2018
    401(k) Plan Safe Harbor Notice must be provided between October 1 and December 1 for Plans with a 12/31 plan
    year-end.
  14. October 15th, 2018
    Deadline for adopting a retroactive amendment to correct an IRC Section 410(b) coverage or IRC Section 401(a)(4) nondiscrimination failure for 2017.

    Extended deadline for filing Form 5500.

    Extended deadline for filing C Corporation and individual tax returns and contribution deadline for deductibility.

  15. December 1st, 2018
    Deadline for sending annual 401(k) safe harbor notice.**

    Deadline for sending annual automatic contribution arrangement notice. **

    Deadline for sending annual qualified default investment alternative (QDIA) notice.**

  16. December 15th, 2018
    Extended deadline for distributing Summary Annual Report (SAR) to participants.**
  17. December 31st, 2018
    Deadline for processing corrective distributions for failed 2017 ADP/ACP test with 10% excise tax.

    Deadline for correcting a failed 2017 ADP/ACP test with qualified nonelective contributions (QNEC).

    Deadline for the amendment to convert existing 401(k) plan to safe harbor design for next plan year.

    Deadline for the amendment to remove safe harbor status for next plan year.

    Deadline for amending the plan for discretionary changes implemented during the plan year (certain exceptions apply, e.g., adding salary deferrals, cutting back accrued benefits).

    Required Minimum Distributions due under IRC Section 401(a)(9).

The deadlines in this calendar are for plans with calendar-year plan years. This chart is intended to provide plan sponsors with a list of notable deadlines and is not a substitute for consultation with ERISA counsel and in no way represents legal advice.
* The due date shown for this item is the day following the normal due date that does not fall on a Saturday, Sunday, or legal holiday.
** This date falls on a Saturday, Sunday or legal holiday. Historically, the IRS has not extended this deadline.