Industry Deadlines

401(k) Compliance Calendar – For Calendar Year Plans

January

  • True-up Funding (if applicable)
  • Check forfeiture balance and use according to plan document

February

  • Complete Non-Discrimination Testing
  • Schedule Plan audit and order audit package from recordkeeper (if applicable)

March

  • Review NDT Results
  • 1st-ROE request deadline for NDT failures to have them processed by 3/15 and avoid 10% excise tax

April

  • 5500 Questionnaire Available Online
  • 1st-Submit authorization to process 402(g) ROE to meet 4/15 deadline

May

  • 31st-5500 Questionnaire Due

June

  • None

July

  • 31st-5500 Filing Deadline (without extension)

August

  • None

September

  • 30th-Distribute Summary Annual Report (without 5500 extension)
  • Automatic Cashouts Notification

October

  • 15th-5500 Filing Deadline (if extension was requested)

November

  • 30th-Distribute Safe Harbor and QDIA Notice
  • Automatic Cashouts of terminated participants with small balances

December

  • 1st-All ROE requests for NDT failures must be submitted to recordkeeper
  • 15th-Distribute Summary Annual Report (if 5500 extension was requested)