2019 Defined Contribution Plan Compliance Calendar
Calendar Plan Year & Calendar Employer Tax Year*
January 2019
31 Last day to file Form 945 to report withheld federal income tax from distributions
31 Last day to furnish Form 1099-R to recipients of distributions in 2018
February 2019
14 Last day to furnish fourth quarter 2018 benefit statement to a participant or beneficiary in an individual account plan that permits participant investment direction
28 Last day to file Form 1096 and Form 1099-R on paper with the IRS
March 2019
15 Last day to refund excess contributions (ADP test) and refund or forfeit (if forfeitable) excess aggregate contributions (ACP test) for 2018 to avoid 10% excise tax (unless plan is an EACA)
April 2019
01 Last day to make required minimum distributions (for first distribution calendar year) to applicable plan participants
01 Last day to file Form 1099-R electronically with the IRS
01 Last day (unextended deadline) to file Form 5330 and pay excise tax on 2017 plan year excess contributions or excess aggregate contributions where excess amounts not distributed (or forfeited, if forfeitable) by Mar. 15, 2018 (or by June 30, 2018 in case of an EACA)
15 Last day to distribute excess deferrals in excess of 402(g) dollar limits for 2018 to applicable participants
15 Last day for C corporation employer plan sponsors to make contributions and take tax deductions for 2018 without corporate tax return extension
May 2019
15 Last day to furnish first quarter 2019 benefit statement to a participant or beneficiary in an individual account plan that permits participant investment direction
June 2019
30 Last day to refund excess contributions (ADP test) and refund or forfeit (if forfeitable) excess aggregate contributions (ACP test) for 2018 to avoid 10% excise tax – in case of an EACA
July 2019
29 Last day to furnish Summary of Material Modifications (SMM) to participants and beneficiaries receiving benefits
31 Last day to file Form 5500 for 2018 without extension
31 Last day to file Form 8955-SSA without extension
31 Last day to provide a notice to terminated vested participants describing deferred vested retirement benefits (in conjunction with Form 8955-SSA)
31 (or the day Form 5500 is filed, if earlier) – Last day (without 5500 extension) to furnish annual benefit statement to a participant or beneficiary in an individual account plan that does not provide for participant investment direction
31 Last day (unextended deadline) to file Form 5330 and pay excise tax on nondeductible contributions, prohibited transactions, certain employee stock ownership plan dispositions, and certain prohibited allocations of qualified securities by an ESOP (if applicable)
August 2019
14 Last day to furnish second quarter 2019 benefit statement to a participant or beneficiary in an individual account plan that permits participant investment direction
30 Last day to furnish annual participant fee disclosures in a participant-directed individual account plan (or up to 14 months from last disclosure notice, if later)
September 2019
15 Last day to pay balance of remaining required contributions for 2018 plan year to satisfy minimum funding requirements for plans subject to minimum funding requirements (such as money purchase pension plans)
30 Last day to furnish Summary Annual Report for 2018 plan year to participants and beneficiaries if an extension to file Form 5500 was not obtained
October 2019
15 Last day to file Form 5500 (with extension)
15 Last day to file Form 8955-SSA (with extension)
15 Last day to provide a notice to terminated vested participants describing deferred vested retirement benefits (in conjunction with Form 8955-SSA)
15 (or the day Form 5500 is filed, if earlier) – Last day (with 5500 extension) to furnish annual benefit statement to a participant or beneficiary in an individual account plan that does not provide for participant investment direction
15 Last day to adopt and implement retroactive corrective plan amendment to correct 2018 410(b) coverage or 401(a)(4) nondiscrimination failures
15 Last day for C corporation employer plan sponsors to make contributions and take a tax deduction for 2018 if 6-month automatic extension to file federal income tax return was obtained
November 2019
14 Last day to furnish third quarter 2019 benefit statement to a participant or beneficiary in an individual account plan that permits participant investment direction
December 2019
01 Last day to provide a notice of intent to use safe harbor contribution formula for 2020 plan year to eligible employees
01 Last day to provide an automatic contribution arrangement notice for 2020 plan year to all eligible employees
01 Last day to furnish a qualified default investment alternative (QDIA) notice for 2020 plan year to participants and beneficiaries on whose behalf an investment in a QDIA may be made
15 Last day (with 5500 extension) to furnish Summary Annual Report for 2018 plan year
31 Last day to refund excess contribution (ADP test) and refund or forfeit (if forfeitable) excess aggregate contributions (ACP test) for the 2018 plan year
31 Last day to make required minimum distributions to applicable participants for distribution calendar years other than for the first distribution calendar year
31 Last day for plan sponsors to adopt discretionary plan amendments that would be effective for the current plan year
*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.
Copyright © 2019 by Findley, Inc. All rights reserved.
If you would like more specific information about each compliance item, you may review or print the calendar below.
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Category: Findley Post, Retirement Plans
