Important Dates & Deadlines
March 15 –
- Deadline for corrective distributions for failed ADP/ACP tests without the 10% excise tax for calendar-year plans without eligible automatic contribution arrangements (EACA). For non calendar year plans, the deadline is 2 ½ months following the end of the plan year.
- Deadline for corporate tax return, requesting automatic extensions for corporate tax return, and deductible employer contributions to qualified plans (without extension)
April 2 –
- Deadline to distribute first required minimum distribution (RMD) to participants and IRA (traditional, SEP and SIMPLE) holders who have reached their required start date
- Deadline for filing Form 1099-R electronically with the IRS for each IRA holder, plan participant or beneficiary who received a distribution during 2017
April 17 –
- Deadline for individual and/or partnership tax returns
- Contribution deadline to traditional and Roth IRAs for 2017
- Deadline for requesting automatic extensions for individual and/or partnership tax returns
- Contribution deadline for unincorporated entities (without extension)
- Deadline for corrective distributions of 402(g) excess deferrals from 2017 (calendar and non-calendar year plans)
May 15 –
- Deadline for providing Q1 2018 participant benefit statements (including fee disclosure) to participants in participant-directed plans. For non-calendar-year plans, quarterly benefit statements are due no later than 45 days following the end of the quarter to which the statement relates.