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PLAN DEADLINES
| PLAN EVENT |
DEADLINE |
| Form 5500 and Schedules Due to DOL |
7 Months after plan year end unless an extension is filed |
| Form 5558 Extension Due to DOL (if necessary) |
7 Months after plan year end |
| Form 5500 and Schedules Due to DOL on Extension |
9 ½ Months after plan year end |
| Form 1099-R Mailed to Participants |
January 31 |
| Form 945 Due to IRS |
February 10 |
| Form 1096 Due to IRS |
February 28 |
| Return of Excess Deferrals in case of a Failed ADP Test |
Without penalty – 2 ½ months after plan year end |
| Employer Contributions Due to Plan |
Same date as corporate tax return including extensions |
Safe Harbor Notices to Employees
(Existing 401(k) Plans) |
At least 30 days prior to start of plan year |
Safe Harbor Notices to Employees
(New Plans or Existing Profit Sharing Plans only) |
Any time on or before the Plan Effective Date |
| 70 ½ Required Minimum Distributions |
December 31
*Exceptions May Apply |
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5871 Cheviot Road Suite 6
Cincinnati, OH 45247
Phone: 800-577-1152
Fax: 513-741-5804 |
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