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

Extended Form 5500 must be filed (All Plans)

Safe Harbor Notice (and Contingent Notice for 3% safe harbor contribution, if applicable)

Summary Annual Report (SAR) must be disbursed to participants if Form 5500’s were extended (All Extended Plans)

Plan establishment due date if a new plan is desired (Plan must be establish by fiscal year end)

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