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Q4 2018 - Upcoming Compliance Deadlines and Important Dates

  • December 1 – Latest date for providing a 401(k) safe-harbor, QACA safe-harbor, QDIA, EACA or ACA notice. 
  • December 1 - Process deminimus cash outs. 
  • December 1 - Process forfeiture assets per the plan document. 
  • December 15 – Extended deadline for distributing Summary Annual report (SAR) to participants if 5558 was filed. 
  • December 31 – Deadline for processing corrective distributions for failed 2016 ADP and ACP tests with 10% excise tax.
  • December 31 – Deadline for amendment to convert existing 401(k) plan to safe-harbor design or remove safe-harbor status for next plan year. 
  • December 31 – Required Minimum Distributions due under IRC Section 401(a)(9). 
  • December 31 – Deadline for amending plan for changes implemented during the plan year. 
  • December 31 – At least annually, participants, eligible employees and beneficiaries with the right to direct investment of their account must receive the annual disclosures required under the participant disclosure rules.