Calendar

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.