Important Dates


Transaction Date
Remittance of 401(k) deferrals As soon as administratively possible
Corrective distributions for failed ADP/ACP test (to avoid 10% excise tax) Correction by 2 ½ months after plan year end.
Corrective distributions of excess deferrals April 15th
Annual 5500 filing Last day of 7th month beginning after plan year end
Request for extension of 5500 filing Last day of 7th month beginning after plan year end
Extended 5500 filing 2 ½ months after original filing deadline
Distribution of Summary Annual Report Last day of 9th month beginning after plan year end (including extensions)
Distribution of Summary Plan Description Within 90 days after becoming a plan participant
Distribution of annual Safe Harbor Notice 30-90 days prior to the first day of the plan year using the Safe Harbor provision
Amendment to remove Safe Harbor provision for following plan year December 31 of current plan year