Retirement Administrative Calendar for 2018

1. 1801 Market Street, Suite 1000, Philadelphia, PA 19103 | www.WebSponsorLink.com | 1-888-684-6653
Deadline for
Calendar Year Plans
Action/Form Name Due Date Delivered To
2018
Deadline for
Calendar Year Plans
Action/Form Name Due Date Delivered To
Participant Contributions
(e.g., deferrals and loan
repayments)
As soon as administratively possible but not to exceed 15
business days after the end of the month that the
contributions were taken. Small plans should remit deferrals
no later than the 7th business day following the day the
contributions were taken
Trustee/Custodian
EACH
PAY-PERIOD
4th Quarter Participant
Statements
15-20 business days following the close of the calendar
quarter
Participants
MID-JANUARY
Annual Return of Withheld
Federal Income Tax (Form 945)
1/31 IRS
JANUARY
31st
Distribution Reporting to
Participants (Form 1099-R)
1/31 Participants
JANUARY
31st
Distribution Reporting to IRS
(Form 1096)
2/28 IRS
FEBRUARY
28th
ADMIN CALENDAR FOR 401(K) PLANS

2. 1801 Market Street, Suite 1000, Philadelphia, PA 19103 | www.WebSponsorLink.com | 1-888-684-6653
Deadline for
Calendar Year Plans
Action/Form Name Due Date Delivered To
Corrective Distributions for
Failed ADP/ACP Tests without
10% Excise Tax (non EACAs);
Certain EACAs may make the
corrective distributions without
penalty up to 6 months after
the plan year-end
If test fails, correction by 2-1/2 months after plan year-end Affected highly compensated
participants
MARCH
15th
Filing of S-Corporation /
Partnership Tax Returns and
Contribution Deadline for
Deductibility (without
extension) (Form 1120S and
Form 1065 with Schedule K-1)
2-1/2 months after fiscal year-end IRS
MARCH
15th
Request for Automatic
Extension for S-Corporation /
Partnership Tax Returns (Form
7004) (extended to 9/17)
2-1/2 months after fiscal year-end IRS
MARCH
15th
Excise Taxes for Failure to
Make Timely Correction of
Failed ADP/ACP Test (Form
5330)
Last day of the 15th
month after the plan year-end to which
the excess contributions or excess aggregate contributions
relate
IRS
MARCH
31st
Required Minimum
Distributions Due for
Participants whose first RMD is
for last year
April 1st following the year the participant attains age 70-1/2
or retiring participants over 70 -1/2 under IRC Section
401(a)(9) and then December 31st thereafter
Participant
APRIL
1st
1st Quarter Participant
Statements
15-20 business days following the close of the calendar
quarter
Participants
MID-APRIL

3. 1801 Market Street, Suite 1000, Philadelphia, PA 19103 | www.WebSponsorLink.com | 1-888-684-6653
Deadline for
Calendar Year Plans
Action/Form Name Due Date Delivered To
Corrective Distribution of 402
(g) (Excess Deferrals) from last
year
4/15 of each calendar year Participants
APRIL
17th
Filing of Individual & C-
Corporation Tax Returns without
extension (see below) (Form
1040 & 1120)
15th day of 4th month after end of personal tax year (or next
business day)
IRS
APRIL
17th
Request for Automatic
Extension-Individual (to 10/17)
and Partnership (to 9/15) Tax
Returns (Form 4868 Individual
Form 8736 Partnership)
15th day of 4th month after end of tax year (or next business
day)
IRS
APRIL
17th
Corrective Distribution for
EACA Plans covering all eligible
employees that failed ADP/
ACP Tests without 10%
Excise Tax
6 months after plan year-end Affected highly compensated
participants
JUNE
30th
2nd Quarter Participant
Statements
15-20 business days following the close of the calendar
quarter
Participants
MID-JULY
Summary of Material
Modifications
210th day after end of plan year when modifications were
adopted
Participants, Beneficiaries
JULY
29th

4. 1801 Market Street, Suite 1000, Philadelphia, PA 19103 | www.WebSponsorLink.com | 1-888-684-6653
Deadline for
Calendar Year Plans
Action/Form Name Due Date Delivered To
Excise Taxes (on prohibited
transactions) (Form 5330)
Last day of 7th month after the end of the tax year of the
disqualified person
IRS
JULY
31st
Annual Report of Plan (with
Schedules) (Form 5500 series)
Last day of the 7th month beginning after the end of the plan
year (or as extended)
DOL
JULY
31st
Request for Automatic
Extension-5500 Series (2 ½
months) (Form 5558)
Last day of the 7th month beginning after the end of the plan
year (or as extended)
IRS
JULY
31st
Annual Registration Statement
identifying Separated
Participants with Deferred
Vested Benefits (Form 8955-
SSA)
Last day of the 7th
month beginning after end of the plan year
(or as extended)
IRS
JULY
31st
Extended Deadline for Filing of S-
Corporation Tax Returns (and
contribution deadline for
deductibility) (Form 1120S)
Six months after original filing deadline IRS
SEPTEMBER
15th
Extended Deadline for Filing of
Partnership Tax Return (and final
contribution deadline for
deductibility for Partnerships)
(Form 1065 with Schedule K-1)
Six months after original filing deadline IRS
SEPTEMBER
15th

5. 1801 Market Street, Suite 1000, Philadelphia, PA 19103 | www.WebSponsorLink.com | 1-888-684-6653
Deadline for
Calendar Year Plans
Action/Form Name Due Date Delivered To
Summary Annual Report Last day of 9th month beginning after the end of the plan
year (or as extended)
Participants, Beneficiaries
SEPTEMBER
30
3rd Quarter Participant
Statements
15-20 business days following the close of the calendar
quarter
Participants
MID-OCTOBER
Amendment to Correct 410 (b)
Failure
9-1/2 months after end of the plan year Plan Files
OCTOBER
17th
Extended Deadline for Filing
Plan’s Annual Report (Form
5500)
2-1/2 months after original filing deadline (or next business
day)
DOL
OCTOBER
17th
Extended Deadline for Annual
Registration Statement
Identifying Separated
Participants with Deferred
Vested Benefits (Form 8955-
SSA)
2-1/2 months after original filing deadline (or next business
day)
IRS
OCTOBER
17th
Extended Deadline for Filing of
Individual Tax Return (and final
contribution deadline for
deductibility for Sole
Proprietors and C-
Corporations) (Form 1040 &
1120)
Six months after original due date (or next business day) IRS
OCTOBER
17th

6. 1801 Market Street, Suite 1000, Philadelphia, PA 19103 | www.WebSponsorLink.com | 1-888-684-6653
Deadline for
Calendar Year Plans
Action/Form Name Due Date Delivered To
Safe Harbor Notice for next
year (includes QACA Notice &
Contingent Notice for 3% safe
harbor contribution, as
applicable)
30-90 days prior to start of plan year using Safe Harbor
design
Participants
November
30th
Supplemental Notice for this year
if Plan issued “Maybe” Notice
before the year and will be Safe
Harbor for this plan year.
At least 30 days before the end of the plan year Participants
November
30th
Qualified Default Investment
Alternative (QDIA) Notice for
next year
At least 30 days before the beginning of the plan year Participants
November
30th
Auto Enrollment Notice for
next year (ACA/EACA/QACA)
At least 30 days before the beginning of the plan year Participants
November
30th
Extended Deadline for the
Summary Annual Report
Two months after the extended deadline for filing the Form
5500
Participants, Beneficiaries
DECEMBER
17th
Prospective Amendment to
Remove Safe Harbor Status
No later than the last day prior to the beginning of the
applicable plan year
Plan Files
DECEMBER
31st

7. 1801 Market Street, Suite 1000, Philadelphia, PA 19103 | www.WebSponsorLink.com | 1-888-684-6653
Deadline for
Calendar Year Plans
Action/Form Name Due Date Delivered To
Prospective Amendment to
Add Automatic Enrollment to
Plan (ACA/EACA/QACA)
No later than the last day prior to the beginning of the
applicable plan year
Plan Files
DECEMBER
31st
Self-Correction of Significant
Qualification Failures under Rev.
Proc. 2016-51
Last day of 2nd plan year following plan year of failure (last
day of 3rd plan year after ADP/ACP failure)
Plan Files
DECEMBER
31st
Required Minimum
Distributions Due for
Participants who have attained
age 70-1/2 and either
terminated employment or are
greater than 5% owners of the
company (attribution rules
apply)
Last day of the calendar year. Participants who have attained
age 70-1/2 this year and either terminated employment or
are greater than 5% owners of the company (attribution rules
apply) may delay their Required Minimum Distribution for
this year until April 1st
of next year.
Participants
DECEMBER
31st
Corrective Distribution for Failed
ADP/ACP with 10% Excise Tax or
QNEC Distribution
Last day of the plan year following the year of failure Participants or Trustee
DECEMBER
31st