Plan year 2019 deadlines for calendar year retirement plans

January 31, 2019 Deadline for mailing IRS Forms 1099-R to plan participants
February 28, 2019 Deadline for mailing IRS Forms 1099-R to the IRS
March 15, 2019 Deadline for issuing refunds for a failed ADP or ACP test without penalty
March 15, 2019 Deadline for making employer contributions to take advantage of a tax deduction for 2018 for all businesses with a March 15, 2019 filing deadline, unless the tax return has been extended
April 1, 2019 Distribute first year Required Minimum Distributions (RMD) to participants who reached age 70 ½ in 2018
April 15, 2019 Return excess 401(k) deferrals to participants who exceeded the 402(g) limit ($18,500/$24,500) in 2018
April 15, 2019 Deadline for making employer contributions to take advantage of a tax deduction for 2018 for all entities with an April 15, 2019 filing deadline, unless the tax return has been extended
July 31, 2019 Forms 5500 and 8955-SSA are due, unless an extension has been filed
September 13, 2019 2018 minimum required contributions for all cash balance and defined benefit plans are due
September 16, 2019 Employer contributions to a defined contribution plan for 2018 are due for business entities with extended tax returns due September 16, 2019
September 30, 2019 Distribute Summary Annual Report to plan participants for all plans who did not extend the Form 5500 filing
October 15, 2019 Extended deadline for 2018 Forms 5500 and 8955-SSA
October 15, 2019 Employer contributions to a defined contribution plan for 2018 are due for business entities with extended tax returns due October 15, 2019
December 1, 2019 Participant notices for the 2020 plan year must be distributed, including safe harbor notice, QDIA notice, participant fee disclosure and notices regarding automatic contribution arrangements
December 13, 2019 Distribute Summary Annual Report to plan participants for all plans whose 5500 filing was extended
December 31, 2019 Adopt and execute plan amendments for plan changes and new plans established during 2019
December 31, 2019 Ensure all RMDs have been completed for participants over age 70 ½ who are required to take an RMD during 2019

 

Questions? Contact Jeremy Palm or Wendy Frame.

Wendy Frame, MBA, ERPA

Jeremy Palm, QPA, QKA

 

 

 

 

 

 

 

 

 

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