Compliance Calendar

Due Date                
What's Due What Do I Have to Do?
January 31 Form 1099-R due to participants who received a distribution during the plan year

CP&S will mail these forms directly to the participants

February 28

Form 1099-R due to IRS

CP&S files these forms electronically with IRS

March 15

ADP/ACP Refunds due for 401(k) plans failing the testing to avoid 10% penalty

CP&S will process refunds if census and contribution information are received by February 15

March 15

 

Company contributions due for corporations if no corporate extension was filed

 

Contribution must be deposited into the plan account by this date

April 15

Company contributions due for partnerships and sole proprietors if no extension was filed

Contribution must be deposited into the plan account by this date

April 15

Refunds for deferrals in excess of the maximum annual deferral limit (402(g))

CP&S will  process refunds if census and contribution information are received by March 15

July 31

Form 5500 due (without extension)

You must electronically sign the Form 5500 prepared by CP&S.  Meeting this deadline is contingent on receipt of year end data in good order by June 15

July 31

Form 5558 due if extension required for Form 5500

CP&S will prepare and file this form if required or requested

September 15

Contribution due for minimum funding (applies to Pension Plans only)

Contribution must be deposited into the plan account by this date

September 15

Company contributions due for Corporations if corporate extension was filed.

Contribution must be deposited into the plan account by this date

October 15

Form 5500 due (with extension)

You must electronically sign the Form 5500 prepared by CP&S.  Meeting this deadline is contingent on receipt of year end data in good order in time for forms to be prepared

October 15

Company contributions due for partnerships and sole proprietors if extension was filed

Contribution must be deposited into the plan account by this date

October 1 -

December 1

For Safe Harbor 401(k) Plans, annual notice must be distributed to participants

CP&S will provide the notice.  You will need to be sure it is distributed to participants within this time period

December 31

Required Minimum Distributions (RMD) for participants who have attained age 70 ½ and are either more than 5% owners or have retired

CP&S will determine who needs to receive a RMD, calculate amount required, and prepare necessary forms for the participants

 

January 31

Form 1099-R due to participants who received a distribution during the plan year

CP&S will mail these forms directly to the participants

February 28

Form 1099-R due to IRS

CP&S files these forms electronically with IRS

March 15

ADP/ACP Refunds due for 401(k) plans failing the testing to avoid 10% penalty

CP&S will process refunds if census and contribution information are received by February 15

Contact Info

Corporate Plans & Services 136 Gateway Blvd. Mooresville, NC 28117
Phone: (704) 235-6551
Fax: (704) 235-6555

Email Us: This email address is being protected from spambots. You need JavaScript enabled to view it.