Event Block

Required Beginning Date (RBD) for taking first Required Minimum Distribution (RMD) under IRC Section 401(a)(9) for participants who attained age 72 or who retired after age 72 in prior year.*

Last day to distribute excess deferrals in excess of 402(g) dollar limits for 2022 (in excess of $20,500 or $27,000 if catch-up eligible) to applicable participants.

(For plans with a tax year ending December 31, without tax extension) Last day for C corporation and Partnerships employer plan sponsors to make contributions and take tax deductions for 2022 (Form 1120).

Deadline to file Form 7004. (Request Automatic Extension for Corporate Tax Returns to October 15.)

Last day to furnish first quarter 2023 benefit statement and fee disclosure to a participant or beneficiary in an individual account plan that permits participant investment direction.

Last day for EACA plans to refund excess contributions (failed ADP test) and refund or forfeit (if forfeitable) excess aggregate contributions (failed ACP test) for 2022 to avoid 10% excise tax.

Last day to furnish Summary of Material Modifications (SMM) (or an updated SPD) to participants and beneficiaries receiving benefits (due no later than 210 days after the end of the plan year in which the plan change is adopted).

Last day to file Form 5500 for 2022 without extension (due seven months after plan year ending December 31, unless extension applies)

Last day to file Form 8955-SSA without extension (report certain
information relating to each participant with a deferred vested benefit).

Last day to provide a notice to terminated vested participants
describing deferred vested retirement benefits (in conjunction with
Form 8955-SSA).

Last day to file Form 5558 - Application for Extension of Time to File Certain Employee Plan Returns (Form 5500) (due on or before normal due date for filing Form 5500).

Last day (without 5500 extension) to furnish annual benefit statement to a participant or beneficiary in an individual account plan that does not provide for participant investment direction.

Last day (unextended deadline) to file Form 5330 and pay excise tax on nondeductible contributions. For example, late deposits of employee deferrals, prohibited transactions, certain employee stock ownership plan dispositions, and certain prohibited allocations of qualified securities by and ESOP (if applicable).

Last day to furnish second quarter 2023 benefit statement and fee disclosure to a participant or beneficiary in an individual account plan that permits participant investment direction.

Last day to pay balance of remaining required contributions for 2022 plan year to satisfy minimum funding requirements for plans subject to minimum funding requirements such as money purchase pension and target benefit plans.

Last day to furnish Summary Annual Report for 2022 plan year to participants and beneficiaries if an extension to file Form 5500 was not obtained (9 months after year-end or 2 months after filing Form 5500).

Distribute Annual 401(k) Plan Safe Harbor Notice (No more than 90 days and at least 30 days prior to the beginning of the 2024 plan year). Provide notice to eligible employees.

Distribute Qualified Default Investment Alternative (QDIA) Notice (No more than 90 days and at least 30 days prior to the beginning of the 2024 plan year). Provide annual notice to all participants (including alternate payees and beneficiaries) to inform of their rights to direct investments and how their accounts will be invested if they do not direct investments.

Distribute Annual Automatic Enrollment Notice (No more than 90 days and at least 30 days prior to the beginning of the 2024plan year). Provide annual notice to all eligible employees (can be combined with QDIA notice).

403(b) Annual Contribution Notice (No more than 90 days and at least 30 days prior to the beginning of the 2024 plan year). Provide annual notice to all eligible employees.

Last day to file Form 5500 (with Form 5558 filing extension). This is a 2 ½ month extension if Form 5558 was filed timely.*

*IRS deadline extended to the next business day if due date falls on weekend or legal holiday (Internal Revenue Code Section 7503).

Last day to file Form 8955-SSA (with Form 5558 filing extension). This is a 2 ½ month extension if Form 5558 was filed timely.*

*IRS deadline extended to the next business day if due date falls on weekend or legal holiday (Internal Revenue Code Section 7503).

Last day to provide a notice to terminated vested participants describing deferred vested retirement benefits (in conjunction with Form 8955-SSA).

Last day to give notice to IRS of Qualified Separate Lines of Business (QSLOB), where applicable (Form 5310-A).*

*IRS deadline extended to the next business day if due date falls on weekend or legal holiday (Internal Revenue Code Section 7503).

Last day (with 5500 extension) to furnish annual benefit statement to a participant or beneficiary in an individual account plan that does not provide for participant investment direction.*

*(or the day Form 5500 is filed, if earlier)

Last day to adopt and implement retroactive corrective plan amendment to correct 2022 410(b) coverage or 401(a)(4) nondiscrimination failures.

Last day for C corporation employer plan sponsors to make contributions and take a tax deduction for 2022 if 6-month automatic extension to file federal income tax return was obtained (Form 1120).

Last day to provide new Lifetime Income Disclosure for individual account plans that do not provide for participant directed investments.

Last day to furnish third quarter 2023 benefit statement and fee disclosure to a participant or beneficiary in an individual account plan that permits participant investment direction.

Last day to provide annual participant notices [safe harbor, automatic enrollment, QDIA, 403(b)] (see above notice requirements in October).

Last day (with 5500 extension) to furnish Summary Annual Report for 2022 plan year.

Last day to refund excess contributions (failed ADP test) and refund or forfeit (if forfeitable) excess aggregate contributions (failed ACP test) for the 2022 plan year (for failed ADP/ACP test with 10% excise tax).

Last day to make Required Minimum Distributions (RMD) to applicable participants for distribution calendar years other than for the first distribution calendar year.

Last day for plan sponsors to adopt discretionary plan amendments that became effective during the current plan year.

Last day of the Plan Year: Review the Plan Forfeiture Account. Allocate Forfeiture accounts. Review the plan document regarding the allocation of Forfeiture monies.