January

• 15 - File Form 5500 if Extension was filed. - 3/31 Plan Year
• 31 - Distribute Form 1099-R for distributions processed in previous calendar Year
• 31 - File Form 945 which reports Form 1099-R income tax withholdings. (may have until February 10 if certain conditions are met.)
• 31 - File Form 5500 with schedules and audited financial statements, if applicable

February

• 28/29- File Form 1096 (transmittal form for Form 1099-R information copies)

March

• 1 – Notification of Excess Deferral (participates in more than one unrelated 401(k))
• 13– Corrective Distribution for failed ADP/ACP without 10% Excise Tax
• 15– Filing of Corporate Tax Return and Contribution Deadline for Deductibility
• 15 – Request for Automatic Extension – Corporate Tax Returns (Form 7004)
• 31– Excise Taxes for failure to make timely correction of failed ADP/ACP test  (Form 5330)
• 31 – Summary Plan Description

April

• 01 – Distribute minimum distributions for those participants who reached 70 ½ during the previous year and have reached their required beginning date – All Plan Years
• 15 – Return 402(g) Excess Deferrals – All Plan Years
• 15 – Filing of Individual/Partnership Tax Returns & Contribution Deadlines for Deductibility for
Unincorporated Entities
• 15 – Request for Automatic Extension-Individual and Partnership  Tax Returns
• 30 – Annual Statement of Pooled Fund, Other Data Needed for 5500 Filing

July

• 29 – Summary of Material Modifications
• 31 – Excise Taxes (on prohibited transactions) (Form 5330 Part III)
• 31 – Annual Report of Plan (with Schedules) (Form 5500 series)
• 31 – Request for Automatic Extension – 5500 Series (2-1/2 months) (Form 5558)
• 31 – Statement of Deferred Benefits

September

• 15 – Extended Deadline for Filing Corporate Tax Returns (and contribution deadline for deductibility) (Form 1120)
• 15 – 5500 Extended Due to Extension of Corporate Return Deadline (Form 5500)
• 30 - Summary Annual Report

October

• 03 - Make preparations for annual notices including: 401(k) safe harbor, EACA, QACA safe harbor, QDIA
• 15 – Amendment to Correct 410(b) Failure
• 15 – Extended Deadline for Filing Plan's Annual Report
• 15 - Extended Deadline for Filing of Individual or Partnership Tax Return (and final contribution deadline for deductibility for Unincorporated Entities)

November

• 01 – SIMPLE Plan Notice
• 16 - SAR due to participants if 5500 extended due to corporate tax filing extension.

December

• 1 – Safe Harbor Plan Notice (and Contingent Notice for 3% safe harbor will be made for the current year
• 01 – Supplemental Notice for Safe Harbor Plan that issued Contingent Notice at beginning of year as to whether 3% safe Harbor will be made for the current year
• 01 - Default Fund Notice for 2009
• 15 – Extended Deadline for Summary Annual Report
• 31 – Prospective Amendment to Remove Safe Harbor Status for following year)
• 31 – Self-Correction of Significant Qualification Failures under Rev. Proc. 2003-44
• 31 – Corrective Distribution for Failed ADP/ACP with 10% Excise Tax or QNEC Distribution
• 31 – Age 70-1/2 required minimum distributions due to participants who have begun receiving distributions.
• 31 – RMDs – Required Minimum Distribution
• 31 -    401(k) Deferral “Election” Deadline for Partners  Self employed owner (i.e. sole proprietor, partner, or LLC member) 401(k) salary deferral “election” deadline
• 31 - Testing Methods/Elections – Deadline to Amend Plan Discretionary amendment deadline for 2009 testing methods/elections (current year, prior year, top paid group, etc.)