Accounting and Auditing
IRS Form 1099-R and
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.
IRS Form 5500—
Annual Return/Report of Employee Benefit Plan
Seven months after the close of the Plan Year.
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.
Return of 401(k) deferrals due to ADP failure or 415 overage
Return by two and a half months after 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.
Correction of 401(k) deferrals in excess of Annual Addition limitations.
March 15 (or 2-1/2 months after the close of the Plan Year)