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Process corrective distributions; submit employer contributions

Deadline to make corrective distributions to Highly Compensated Employees (HCEs) for traditional 401(k) Plans that fail the ADP and ACP Test for the prior plan year. Distributions processed after this date will require the Employer to pay a 10% excise tax penalty.


Deadline for corporate entities not requesting a tax extension to fund contributions and receive tax deductions for those contributions on the corporation's prior year tax return.


Deadline for requesting automatic extension (to September 15th) of corporate tax returns.


Earlier Event: February 28
Deadline for filing Form 1099-R with IRS
Later Event: March 31
Electronically file 1099-R with IRS