Plan year 2018 deadlines for calendar year retirement plans

January 31, 2018

Deadline for mailing IRS Forms 1099-R to plan participants
February 28, 2018 Deadline for mailing IRS Forms 1099-R to the IRS
March 15, 2018 Deadline for issuing refunds for a failed ADP or ACP test without penalty
March 15, 2018 Deadline for making employer contributions to take advantage of a tax deduction for 2017 for all businesses with a March 15, 2018 filing deadline, unless the tax return has been extended
April 1, 2018 Distribute first year Required Minimum Distributions (RMD) to participants who reached age 70 ½ in 2017
April 17, 2018 Return excess 401(k) deferrals to participants who exceeded the 402(g) limit ($18,000/$24,000) in 2017
April 17, 2018 Deadline for making employer contributions to take advantage of a tax deduction for 2017 for all entities with an April 17, 2018 filing deadline, unless the tax return has been extended
July 31, 2018 Forms 5500 and 8955-SSA are due, unless an extension has been filed
September 17, 2018 Employer contributions to a defined contribution plan for 2017 are due for business entities with extended tax returns due September 17, 2018
September 17, 2018 2017 employer contributions for all cash balance and defined benefit plans are due
September 30, 2018 Distribute Summary Annual Report to plan participants for all plans who did not extend the Form 5500 filing
October 15, 2018 Extended deadline for 2017 Forms 5500 and 8955-SSA
October 15, 2018 Employer contributions to a defined contribution plan for 2017 are due for business entities with extended tax returns due October 15, 2018
December 1, 2018 Participant notices for the 2019 plan year must be distributed, including safe harbor notice, QDIA notice, participant fee disclosure and notices regarding automatic contribution arrangements
December 15, 2018 Distribute Summary Annual Report to plan participants for all plans whose 5500 filing was extended
December 31, 2018 Adopt and execute plan amendments for plan changes and new plans established during 2018
December 31, 2018

Ensure all RMDs have been completed for participants over age 70 ½ who are required to take an RMD during 2018

 

Questions? Contact Jeremy Palm or Wendy Frame.

Jeremy Palm, QPA, QKA
jpalm@luriellp.com
612.381.8732

Wendy Frame, MBA, ERPA
wframe@luriellp.com
612.381.8744

 

 

 

 

 

 

 

 

 

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