• Deadline for processing corrective distributions for failed 2018 ADP/ACP test with 10% excise tax penalty.
  

• Deadline for correcting a failed 2018 ADP/ACP Test with qualified nonelective contributions (QNECs).
  

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

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

Deadline for distributing annual notices required for Participant Fee Disclosures, Safe Harbor, Qualified Default Investment Accounts (QDIAs) and Automatic Contribution Arrangements (ACAs). 

• Extended deadline to electronically sign the Form 5500 with the Department of Labor. Failure to sign the Form 5500 can result in penalties of up to $1,100 per day by the DOL and $25 per day by the IRS.
  

• Extended deadline for C-Corporations and sole proprietors to fund contributions and receive tax deductions on the prior year's tax return.
  

• Deadline for adopting a retroactive amendment to correct an IRC Section 410(b) coverage or IRC Section 401(a)(4) nondiscrimination failure in 2018.
  

• Deadline for amending plan to add Safe Harbor provisions for upcoming plan year.

Extended deadline for distributing the Summary Annual Report (SAR) to participants and beneficiaries receiving benefits.

Deadline for distributing the Summary Annual Report (SAR) to participants and beneficiaries for plans who filed their Form 5500 by July 31. More specifically, the Summary Annual Report (SAR) must be distributed the later of nine months after close of plan year or two months after due date for Form 5500.

Extended deadline for S-Corporation and partnerships to fund contributions and receive tax deductions on the corporation's prior year tax return.

• Deadline to electronically sign the Form 5500 with the Department of Labor (DOL). Failure to sign the Form 5500 can result in penalties of up to $1,100 per day by the DOL and $15,000 by the IRS.
  

• Deadline for filing the Form 5558, which extends the Form 5500 filing due date to
  October 15.
  

• Deadline for filing the Form 5330 which is required when the plan must pay excise taxes generally associated with ADP/ACP refunds made after March 15 or late deferrals.
  

• Deadline for sending Summary of Material Modification (210 days after end of plan year in which the amendment was adopted)

Deadline for processing corrective distributions for eligible automatic contribution arrangement (EACA) plans -- or more commonly known as "Auto-Enrollment" plans. Refunds processed after this date will require the Employer to pay a 10% excise tax penalty.

• Deadline for C-Corporations and sole proprietors not requesting a tax extension to fund contributions and receive tax deductions on their prior year tax return.
  

• Deadline for refunding contributions that exceed the 402(g) employee deferral limit established by the IRS ($18,500 for 2018 tax year).
  

• Deadline for requesting automatic extension (to October 15) of C-Corporation and sole proprietor tax returns.

Independent Retirement's recommended deadline for employers filing a Form 5500 for a large plan to engage an auditor. Plans are generally required to have an audit if they have more than 120 eligible participants on the first day of the plan year or if they filed an audit the prior year and have more than 100 eligible participants the first day of the plan year.

Deadline for the Form 1099-R to be electronically filed with the IRS. For plans using an a recordkeeping platform, Form 1099-R is usually sent to participants automatically.

• Deadline to make corrective distributions to Highly Compensated Employees (HCEs) for traditional 401(k) plans that fail the ADP and/or 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 S-Corps and Partnerships not requesting a tax extension to fund contributions and receive tax deductions for those contributions on their corporate tax return.
  

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

Deadline for filing Form 1099-R with IRS to report distributions made in previous year, if not filed electronically. Deadline for electronic filing is March 31st. 

Deadline for signing and filing the Form 945 with the IRS. For plans using a recordkeeping platform, Form 945 is usually handled automatically.

Deadline for distributing IRS Form 1099-R to participants that received a distribution in the prior year. For plans using a recordkeeping platform, Form 1099-R is usually sent to participants automatically, if applicable. 

• Deadline for processing corrective distributions for failed 2017 ADP/ACP test with 10% excise tax penalty.
  

• Deadline for correcting a failed 2017 ADP/ACP Test with qualified nonelective contributions (QNECs).
  

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

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

Deadline for distributing annual notices required for Safe Harbor, Qualified Default Investment Accounts (QDIAs) and Automatic Contribution Arrangements (ACAs). 

• Extended deadline to electronically sign the Form 5500 with the Department of Labor. Failure to sign the Form 5500 can result in penalties of up to $1,100 per day by the DOL and $25 per day by the IRS.
  

• Extended deadline for C-Corporations and sole proprietors to fund contributions and receive tax deductions on the prior year's tax return.
  

• Deadline for adopting a retroactive amendment to correct an IRC Section 410(b) coverage or IRC Section 401(a)(4) nondiscrimination failure in 2017.
  

• Deadline for amending plan to add Safe Harbor provisions for upcoming plan year.

Extended deadline for distributing the Summary Annual Report (SAR) to participants and beneficiaries receiving benefits.

Deadline for distributing the Summary Annual Report (SAR) to participants and beneficiaries for plans who filed their Form 5500 by July 31. More specifically, the Summary Annual Report (SAR) must be distributed the later of nine months after close of plan year or two months after due date for Form 5500.

Extended deadline for S-Corporation and partnerships to fund contributions and receive tax deductions on the corporation's prior year tax return.

• Deadline to electronically sign the Form 5500 with the Department of Labor (DOL). Failure to sign the Form 5500 can result in penalties of up to $1,100 per day by the DOL and $15,000 by the IRS.
  

• Deadline for filing the Form 5558, which extends the Form 5500 filing due date to
  October 15.
  

• Deadline for filing the Form 5330 which is required when the plan must pay excise taxes generally associated with ADP/ACP refunds made after March 15 or late deferrals.
  

• Deadline for sending Summary of Material Modification (210 days after end of plan year in which the amendment was adopted)

Deadline for processing corrective distributions for eligible automatic contribution arrangement (EACA) plans -- or more commonly known as "Auto-Enrollment" plans. Refunds processed after this date will require the Employer to pay a 10% excise tax penalty.

Independent Retirement's recommended deadline for employers filing a Form 5500 for a large plan to engage an auditor. Plans are generally required to have an audit if they have more than 120 eligible participants on the first day of the plan year or if they filed an audit the prior year and have more than 100 eligible participants the first day of the plan year.

• Deadline for C-Corporations and sole proprietors not requesting a tax extension to fund contributions and receive tax deductions on their prior year tax return.
  

• Deadline for refunding contributions that exceed the 402(g) employee deferral limit established by the IRS ($18,000 for 2017 tax year).
  

• Deadline for requesting automatic extension (to October 15) of C-Corporation and sole proprietor tax returns.

Deadline for the Form 1099-R to be electronically filed with the IRS. For plans using an a recordkeeping platform, Form 1099-R is usually sent to participants automatically.

• 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 S-Corps and Partnerships not requesting a tax extension to fund contributions and receive tax deductions for those contributions on their corporate tax return.
  

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

Deadline for filing Form 1099-R with IRS to report distributions made in previous year, if not filed electronically. Deadline for electronic filing is March 31st. 

Deadline for signing and filing the Form 945 with the IRS. For plans using a recordkeeping platform, Form 945 is usually handled automatically.

Deadline for distributing IRS Form 1099-R to participants that received a distribution in the prior year. For plans using a recordkeeping platform, Form 1099-R is usually sent to participants automatically, if applicable.