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

April

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

May

• 31^st-5500 Questionnaire Due

June

• None

July

• 31^st-5500 Filing Deadline (without extension)

August

• None

September

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

October

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

November

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

December

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