Deadline Reminders for Calendar Year Defined Contribution Retirement Plans

Nov
15
Thu
2018
Periodic Pension Benefit Statement
Nov 15 all-day

Periodic pension benefit statement (DC Plans that require quarterly disclosures)

Dec
1
Sat
2018
Safe Harbor Notice
Dec 1 all-day

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

Dec
15
Sat
2018
Summary Annual Report to Participants
Dec 15 all-day

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

Dec
31
Mon
2018
Adopt Discretionary Plan Amendments
Dec 31 all-day

Any discretionary plan amendments must be adopted by 12/31 in order to be effective during the year (All Plans)

New Plan Establishment
Dec 31 all-day

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

Jan
31
Thu
2019
File Form 945
Jan 31 all-day

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

Form 1099-R to Participants
Jan 31 all-day

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

Feb
28
Thu
2019
Form 1099-R to IRS (Paper Filing)
Feb 28 all-day

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

Mar
15
Fri
2019
Corrective Distributions for Failed ADP/ACP Tests
Mar 15 all-day

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

Mar
31
Sun
2019
Form 1099-R to IRS (Electronic Filing)
Mar 31 all-day

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

Contact Us

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.

  • This field is for validation purposes and should be left unchanged.

Schedule a Call

Let's talk!

Close