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Q3 2018 - Upcoming Compliance Deadlines and Important Dates

  • Early August – Second quarter 2018 investment performance available for review.
    August 14 – Deadline for providing Second Quarter individual benefit statements to participants in participant-directed plans. The quarterly fee disclosure due under the participant fee disclosure rule is also due on this date and can be included in the statement. 
  • September 15 – Extended deadline for filing corporate tax returns and contributions deadline for deductibility.
  • September 15 – Deadline for filing Form 5500 where corporate or partnership tax year and plan year are the same and a corporate or partnership tax year extension has been granted. 
  • September 15 – Deadline for providing individual benefit statements to individuals in non-participant directed plans where the corporate or partnership tax years are the same, and an extension for filing Form 5500 has been granted. 
  • September 30 – Deadline for distributing Summary Annual Report (SAR) to participants, provided deadline for Form 5500 was not extended (later of nine months after close of plan year or two months after due date of Form 5500).
  • October 1 – Prepare/send notices for deminimus cash outs. 
  • October 2 – Earliest date for providing the annual 401(k) safe harbor, QACA safe harbor, QDIA, EACA or ACA notice. 
  • October 15 – Extended deadline for filing Form 5500 if Form 5558 was filed. 
  • October 31 – Evaluate whether any plan document amendments need to be adopted prior to year-end or for the upcoming plan year and notify recordkeeper of such so they may prepare the paperwork. 
  • October 31 – Ensure provider has up-to-date demographic and status information for sending out year-end notices.
  • October 31 – Ensure ERISA bond is in place for upcoming plan year.
  • October 31 – Ensure fiduciary insurance is adequate and any changes to fiduciaries are documented.