Event |
Deadline |
| ADP Corrections | March 15 (or two and a half months after the close of the Plan Year). |
| IRS Form 1099-R and 1099-Div | Must be received by participant no later than January 31 of the year following the payment. Must be filed with IRS by February 28 or, if electronic, March 31. |
| Return of 401(k) deferrals due to ADP failure or 415 overage | Return by two and a half months after the plan year. |
| Correction of 401(k) deferrals in excess of Annual Addition limitations | April 15th. |
| IRS Form 5558— Request for Extension of Form 5500 filing deadline |
File no later than Form 5500 deadline—extends deadline by two and a half months. |
| IRS Form 5500— Annual Return/Report of Employee Benefit Plan |
Seven months after the close of the Plan Year. |
| Summary Annual Report | Must be delivered to plan participants no later than 9 months after the close of the Plan Year, or 2 months after the extended due date of the Form 5500. |
| Summary Plan Description | Must be delivered to plan participants no later than 90 days after they enter the Plan. |
| Benefit Statements—Delivery to Participants | The due date for Form 5500 filing, including extensions (e.g., for calendar year plans, July 31 or October 15 with a timely extension request). |
| Plan Distribution—Payments to Participants | As soon as possible after the Plan Year End, but no later than the end of the following Plan Year. |
