Upcoming Compliance Deadlines for Calendar-Year Plans (12/31)

} Nov 30, 2018
Upcoming compliance deadlines for calendar-year plans (12/31) you should know.


December 2018
1st Participant Notices– Annual notices due for Safe Harbor elections, Qualified Default Contributions (QDIA), and Automatic Contribution Arrangements (EACA or QACA).
31st Participant Notices– Annual notices due for ERISA 404(c) and Fee Disclosure.
31st Discretionary Amendments– Deadline to adopt discretionary plan amendments for calendar-year plans. If changes have been made to your retirement plan this year, the amendment documenting this change must be signed by the last day of the plan year in which it became effective.
31st Required Minimum Distributions– Participants who have attained age 70 1/2, and have begun receiving distributions from their account, are require to receive a distribution each year prior to December 31st.
January 2019
31st IRS Form 945– Deadline to file IRS Form 945 to report income tax withheld from qualified plan distributions made during the prior plan year. The deadline may be extended to February 10th if taxes were deposited on time. during the prior plan year.
31st IRS Form 1099-R– Deadline to distribute Form 1099-R to participants and beneficiaries who received a distribution or a deemed distribution during prior plan year. A deemed distribution can occur if a participant fails to make timely loan repayments.
31st IRS Form W-2– Deadline to distribute Form W-2, which must reflect aggregate value of employer-provided employee benefits.

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