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 |