1. 2016
DEADLINES
Census is due for
plans requiring early
allocations, auditing,
ADP/ACP Testing, etc.
4th Quarter
Statements due to
participants (due 45
days after quarter-
end.)
Distribute 2015
ADP/ACP test failures
to avoid 10% IRS
excise tax.
Distribute first year
RMD to participants
reaching age 70 1/2
in 2015.
Distribute 2015 401(k)
deferrals made in
excess of 2015
contribution limits
($18,000.)
Make 2015 employer
contributions to take
tax deductions in
2015 fiscal year.
P L A N Y E A R
401(K) PLAN ERISA COMPLIANCE TASKS
1st Quarter
Statements due to
participants (due 45
days after quarter-
end.)
01/31 02/13
03/15 03/15
04/01
05/1504/15
Continued on
next page.
08/01
Form 5500 is due
unless extension is
filed.
Census due for Safe
Harbor Plans, plans
not requiring assist.
with alloc. prior to
03/15, 04./01, etc.
03/31

2. 2016
DEADLINES
2nd Quarter
Statements due to
participants (due 45
days after quarter-
end.).
Make 2015 employer
contributions to take
tax deduction in 2015
fiscal year.
Form 5500 Extended
deadline.
Safe Harbor Notice
QDIA Notice
Auto-negative
enrollment notice
Distribute 2015 SAR to
participants if Form
5500 was extended
3rd Quarter
Statements due to
participants (due 45
days after quarter-
end.).
P L A N Y E A R
401(K) PLAN ERISA COMPLIANCE TASKS
ADP/ACP Failure
Corrections
Make 2015 Safe
Harbor or QNEC
Contributions
Execute 2016
discretionary
amendments
Distribute RMDs to
participants (post-
first-year.)
08/14 09/15
10/15 11/13
12/01
12/31
12/15
12/31
Distribute SMM or
Summary Plan
Description to
Participants if SPD was
modified during 2015.
09/30
Distribute 2015
Summary Annual
Report to participants
if Form 5500 was not
extended.
09/30