Calendar

Sep
30
Sun
2018
SAR Distribution
Sep 30 all-day

Summary Annual Report (SAR) must be provided to participants by this date if the Form 5500 was not placed on extension. If extended, the SAR to be provided by 12/15.

Oct
1
Mon
2018
Safe Harbor Notice
Oct 1 all-day

If plan has a safe harbor provision, this is the first date you may distribute the required safe harbor notice for the following plan year. The notice must be distributed sometime between 90 and 30 days prior to the beginning of the plan year.

Oct
5
Fri
2018
RMD Review
Oct 5 all-day

Review and ensure all the annual Required Minimum Distribution payments have been or will be made on or before 12/31. Double check for additional employees who turned age 70+ this year.

Oct
15
Mon
2018
Contribution Deadline for Unincorporated Businesses
Oct 15 all-day

Extended deadline for final deductible contribution deposits and the filing of tax returns for unincorporated businesses (sole proprietors and partners) that obtained an extension.

Correction Deadline for 410(b) or 401(a)(4)
Oct 15 all-day

Deadline for adopting a retroactive amendment to correct a discrimination failure in the plan pursuant to plan coverage rules (401(b)) or comparable benefits requirements (401(a)(4)).

Form 8955-SSA Extended Due Date
Oct 15 all-day

Extended deadline for filing Form 8955-SSA if a calendar year plan year and there are former participants required to be reported.

IRS Form 5500 Extended Due Date
Oct 15 all-day

Extended deadline for filing Form 5500 if a calendar year plan year.

Nov
10
Sat
2018
Verification of Employee Data
Nov 10 all-day

Confirm you have each employee’s date of birth on record.

Nov
30
Fri
2018
Safe Harbor Notice
Nov 30 all-day

If plan has a safe harbor provision, this is the last date you may distribute the required safe harbor notice for the following plan year. The notice must be distributed sometime between 90 and 30 days prior to the beginning of the plan year.

Dec
1
Sat
2018
Automatic Contribution Notice
Dec 1 all-day

If plan has an Automatic Contribution Arrangement (ACA), distribute the annual required notice by this date.

QDIA Notice
Dec 1 all-day

If plan offers a Qualified Default Investment Alternative (QDIA), distribute the required annual notice.

Dec
2
Sun
2018
Fiduciary Meeting
Dec 2 all-day

Schedule and conduct fourth-quarter fiduciary meeting.

Dec
3
Mon
2018
Bonus Checks and 401(k) Deferrals
Dec 3 all-day

Don’t forget to check your plan document to see how 401(k) deferrals are treated when an employee receives a bonus check. If the employee is deferring a percentage of his pay, chances are you must take a 401(k0 deferral from his bonus check.

Dec
15
Sat
2018
SAR Distribution
Dec 15 all-day

Summary Annual Report (SAR) must be provided to participants by this date if the Form 5500 was extended.

Dec
31
Mon
2018
Amendment Deadline
Dec 31 all-day

Last day for completing and adopting amendments for discretionary plan provision changes implemented during the plan year. Be careful, not all plan provisions can be amended retroactively.

Corrective Distributions
Dec 31 all-day

Deadline for processing corrective distributions for prior year failed ADP or ACP tests with 10% excise tax.

QNEC Correction
Dec 31 all-day

Deadline to deposit a Qualified Non-elective Contribution (QNEC) for correcting a failed ADP or ACP for the prior year.

Required Minimum Distributions
Dec 31 all-day

Annual Required Minimum Distributions (RMD) must be taken before the end of each year.

Jan
5
Sat
2019
Prior Year Annual Payroll Register
Jan 5 all-day

Be sure to maintain a copy of the prior year payroll register totals by employee to assist with the completion of the annual census reporting.