Form 945 must be filed (1/31 if taxes are due or 2/10 if taxes timely paid) (All Plans)

Form 1099-R must be sent to participants who received distributions during the prior calendar year (All Plans)

If filing a paper copy of Form 1099-R, it must be filed by the last day of February

Corrective distributions for failed ADP/ACP tests (401(k) Plans)

If filing an electronic version of Form 1099-R, it must be filed by the last day of March

Corrective distributions to participants who deferred more than the maximum 401(k) limit (401(k) Plans)

Employer contributions are due by the tax filing date plus tax return extensions (All Plans)

Funding for plans subject to minimum funding (e.g. money purchase plans) is due regardless of tax filing date

Summary Annual Report (SAR) must be disbursed to participants if Form 5500’s were not extended (All Non‐extended Plans)

Employer contributions are due by the tax filing date plus tax return extensions (Only applicable to Schedule C (1040) filers)