|
DECEMBER -
Current Year
|
|
Deadline |
Sample Date for
Anniversary Plans
|
Explanation of Compliance
Deadline |
| Prior to plan year-end
|
Mid December
|
Receive Annual
Compliance package |
| Plan year-end
|
12/31 |
All plan amendments must be signed
|
| Plan year-end
|
12/31 |
401(k)/(m) refunds due to avoid
plan disqualification |
| 12/31 |
12/31 |
Minimum distributions due for
members who are age 70 1/2 and have either retired or are 5%
owners |
|
JANUARY |
| 1/31 |
1/31 |
Deadline to furnish Form W-2 to
your employees |
| 1/31 |
1/31 |
Deadline for Lincoln to send Form
1099-R to members who received distributions |
| 1/31 |
1/31 |
Compliance information due to TRA |
|
MARCH |
| 2 1/2 months after plan year-end
|
3/15 |
401(k)/(m) refund deadline to
avoid the 10% employer excise tax |
|
APRIL
|
| 4/1 |
4/1 |
Initial minimum distributions due
for members who are age 70 1/2 and have either retired or are
5% owners |
| 4/15 |
4/15 |
Refund of excess deferrals due
|
|
JULY
|
| Last day of the 7th month after
plan year-end |
7/31 |
IRS Form 5500 due unless a tax
filing extension has been filed |
|
SEPTEMBER
|
| 9 months after plan year-end
|
9/30 |
Make Summary Annual Report
available to all plan participants |
|
OCTOBER
|
| 2.5 months after original 5500
deadline |
10/15 |
IRS Form 5500 due if IRS Form 5558
extension has been filed prior to the 7/31 deadline |
|
NOVEMBER
|
|
When determining your employer contributions
for plan year-end, remember to discuss 404(a) deduction limits
with your tax advisor |
