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)

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)