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Retirement
January
January 31 Deadline to mail IRS Forms 1099R to participants who received distributions during the prior calendar year. PDC will prepare these forms if the plan is self-trusteed. If the plan is trusteed by a bank/corporation, Bank or Corporate Trustee will prepare forms.
February
February 28 Deadline to transmit IRS Forms 1099R to government agencies. PDC will prepare these forms for plan trustee/administrator's signature. If the plan is trusteed by a bank/corporation, Bank or Corporate Trustee will prepare the forms.
March
March 15 Excess contribution plus allocable gain/loss due to failed Non-Discrimination Test must be returned to the affected Highly Compensated Employees. If not distributed by March 15, the plan sponsor must pay the IRS a 10% penalty tax.
April
April 15 Excess deferral* plus allocable gain/loss must be returned to the affected participants to avoid double taxation and possible plan disqualification. *Excess deferral is any amount in excess of the salary reduction dollar limit for the calendar year ($18,000 plus $6,000 catch up contribution for 2017).
July
July 31 For calendar year plans: IRS Form 5500 series (to be filed along with a CPA audit report if applicable) is due if no extension is filed.
October
October 15 For calendar year plans: IRS Form 5500 series (to be filed along with a CPA audit report if applicable) is due if extension is filed.
December
December 1 Safe Harbor Notice must be distributed to all employees if plan is or may be run as a Safe Harbor plan for the following plan year. The notice must be distributed at least 30 days prior to the start of the new plan year.
December 1 The Participant Fee Disclosure is provided to the Plan Sponsor for distribution to the all of the plan’s eligible participants (active and terminated). The disclosure must be distributed at least 30 days prior to the start of the new plan year.
December 1 The QDIA Notice (if applicable) must be distributed to eligible employees at least 30 days in advance of the date of plan eligibility.
December 31 Excess contribution plus allocable gain due to prior year's failed Non-Discrimination Test must be returned to the affected Highly Compensated Employees to avoid plan disqualification. Plan sponsor must pay the IRS a 10% penalty tax.
Benefits
July
July 31 For calendar year plans: IRS Form 5500 series is due if no extension is filed.
July 31 PCOR (Patient-Centered Outcomes Research) form due
October
October 15 For calendar year plans: IRS Form 5500 series is due if extension is filed.
Note: These deadlines apply only to plans based on a calendar year.