Summary Annual Report (SAR) must be disbursed to participants if Form 5500’s were extended (All Extended Plans)
Any discretionary plan amendments must be adopted by 12/31 in order to be effective during the year (All Plans)
Plan establishment due date if a new plan is desired (Plan must be establish by fiscal year end)
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)
Pinnacle Plan Design is a third-party administrator (TPA) for employer-sponsored qualified retirement plans. We specialize in retirement plan design, administration and actuarial consulting. Pinnacle has a local presence in Tucson and Phoenix, Arizona (AZ), as well as Houston, Texas (TX) and Columbus, Ohio (OH), and we proudly serve businesses nationwide.