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 Deadlines |
| EVENT | DEADLINES |
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. |
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. |
April 15 |
ADP
corrections |
March 15 (or 2-1/2 months after the close of the Plan Year) |
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