(615) 309-9900

Compliance Calendar (for calendar-year plans)

ITEM DUE DATE
Form 1099-R (Recipients of distributions) January 31
Form 945 (Annual Return of Withholding Federal Income Tax) January 31
Form 1096 (Annual Summary of Information Returns) February 28
ADP/ACP Test
(Deferral and Match non-discrimination tests must be performed and refunds processed by 3/15 if necessary)
March 15
Employer Contribution Deposit
(for calendar year-end corporations with a tax return deadline of 3/15)
March 15
without extension
Required Start Date for Required Minimum Distributions for Participants 70-1/2+ April 1
Employer Contribution Deposit
(for calendar-year non-corporate businesses with a tax return deadline of 4/15)
April 15
without extension
Form 5500 Annual Report July 31
without extension
Form SSA Statement of Terminated Participants with Vested Interest July 31
without extension
Accountant's Statement (Audit) (filed with Form 5500 for plan with 100+ participants) July 31
without extension
Form 5558 Application for Extension of Time July 31
Employer Minimum Funding Deposit for Defined Benefit and Cash Balance Plans September 15
Summary Annual Report (SAR) September 30
Form 5500 Annual Report for Extended Plans October 15
Annual Safe Harbor Notice (if applicable) December 1