Event

Deadline

ADP CorrectionsMarch 15 (or two and a half months after the close of the Plan Year).
IRS Form 1099-R and 1099-DivMust be received by participant no later than January 31 of the year following the payment. Must be filed with IRS by February 28 or, if electronic, March 31.
Return of 401(k) deferrals due to ADP failure or 415 overageReturn by two and a half months after the plan year.
Correction of 401(k) deferrals in excess of Annual Addition limitationsApril 15th.
IRS Form 5558—
Request for Extension of Form 5500 filing deadline
File no later than Form 5500 deadline—extends deadline by two and a half months.
IRS Form 5500—
Annual Return/Report of Employee Benefit Plan
Seven months after the close of the Plan Year.
Summary Annual ReportMust be delivered to plan participants no later than 9 months after the close of the Plan Year, or 2 months after the extended due date of the Form 5500.
Summary Plan DescriptionMust be delivered to plan participants no later than 90 days after they enter the Plan.
Benefit Statements—Delivery to ParticipantsAs soon as possible after the Plan Year End, but no later than October 31st of the following year.
Plan Distribution—Payments to ParticipantsAs soon as possible after the Plan Year End, but no later than the end of the following Plan Year.