2018 Compliance Calendar Defined Contribution Plans
Plan year end: December 31, 2018
31 Deadline for trustee to issue Form 1099-R to participants who have received distributions (including deemed loan distributions) during the prior calendar year
31 Deadline to file IRS Form 945 to report income tax withheld from participant accounts in 4th quarter if taxes due
February 2018
12* Deadline to file Form 945 (see above) if taxes timely paid
14 Deadline to send quarterly benefit statements to participants and beneficiaries in individual account plans that permit investment direction; statements generally should include required quarterly disclosure of fees and administrative expenses deducted from participant accounts during the 2017 4th quarter
28 Deadline for paper filing of Form 1096 and Form 1099-R with the IRS
March 2018
15 Last day to make contributions and take tax deduction for prior plan year without corporate tax extension
15 Deadline for processing corrective distributions for failed ADP and ACP tests to avoid 10% excise tax
April 2018
1 Last day to pay initial Required Minimum Distributions (RMD) to affected participants who reached age 70½ during the previous year or retired after reaching age 70½
2* Deadline for electronic filing of Form 1099-R with the IRS to report distributions made in previous year 2018
15 Deadline for processing corrective distributions for 402(g) excesses
May 2018
15 Deadline to send quarterly benefit statements to participants and beneficiaries in individual account plans that permit investment direction; statements generally should include required quarterly disclosure of fees and administrative expenses deducted from participant accounts during 1st quarter
June 2018
30 Deadline to distribute corrective distributions for failed ADP and ACP tests from plan with EACA to avoid 10% excise tax
* Indicates that this date is the next business day following a filing date for a DOL, IRS or PBGC form that would otherwise fall on a weekend or holiday.
29 Deadline to send Summary of Material Modifications (SMM) to participants and beneficiaries receiving benefits
31 Last day to file Form 5500 and Form 8955-SSA without extension
31 Last day to file Form 5558 to extend the deadline for filing Form by
2½ months
August 2018
14 Deadline to send quarterly benefit statements to participants and beneficiaries in individual account plans that permit investment direction; statements generally should include required quarterly disclosure of fees and administrative expenses deducted from participant accounts during 2nd quarter
September 2018
15 Last day to make contributions and take tax deductions for prior plan year if corporate income tax extension filed
30 Deadline to send Summary Annual Report to participants and beneficiaries (if no extension filed)
October 2018
15 Last day to adopt a retroactive amendment to correct 410(b) coverage or 401(a)(4) nondiscrimination failure for 2017
15 Last day to file Form 5500 and Form 8955-SSA with Form 5558 extension
November 2018
14 Deadline to send quarterly benefit statements to participants and beneficiaries in individual account plans that permit investment direction; statements generally should include required quarterly disclosure of fees and administrative expenses deducted from participant accounts during 3rd quarter
December 2018
1 Last day to send notice of intent to use safe harbor contribution formula to eligible employees and participants
1 Deadline for sending annual qualified default investment alternative (QDIA) notice
1 Deadline for sending automatic contribution arrangement notice
15 Year End Questionnaire will be distributed to allow Findley to gather year-end information relating to annual administration and testing
31 Last day to amend plan for most discretionary changes made during plan year
31 Last day to process corrective distributions for 2017 ADP/ACP testing failures
31 Last day to correct a failed 2017 ADP/ACP test with QNEC
31 Last day to distribute RMDs following initial RMD
*Indicates that this date is the next business day following a filing date for a DOL, IRS or PBGC form that would otherwise fall on a weekend or holiday.
Please note, this calendar is designed to provide a general overview of certain key compliance dates and is not meant to indicate all possible compliance dates that may affect your plan. ©2018 Findley All rights reserved.
Print 2018 Defined Contribution Plan Compliance Calendar
Category: Retirement Plans
