Compliance Calendar for 12/31/2024 Plans
The below chart lists important dates and deadlines for compliance events occurring during the 12-month Calendar Year for Plans with a 12/31 Plan Year End.
| Date | Compliance Event | Description |
| January 01 | Plan Year Begins | First day for Calendar Year End Plans |
| Audit Determination | Large Filer/Audited Plans Participant Count Determination Date | |
| January 31 | 1099 Issuance | Deadline to issue Form 1099-R to Plan participants who received a distribution from a qualified retirement Plan in the preceding tax year. |
| February 15 | Annual Year-End Package | Deadline to Return the Uniglobal Year End Package Compliance and Census Information |
| March 15 | ADP/ACP Correction Deadline | Tested Plan ADP/ACP Refund Deadline |
| First Employer Funding Deadline | Employer contribution due date (S-Corp, C-Corp, LLC Taxed as S-Corp) for entities that are not filing a corporate tax extension | |
| Prior Year Plan Establishment | Deadline to adopt a new Plan for the prior year | |
| April 01 | RMD Distributions | 1st Yr Required Minimum Distribution Date |
| April 15 | Excess Deferral Corrections | 402G/Excess Deferral Refund |
| First SE and PRT Contribution Deadline | Self-Employed (Sole Prop.) & Partnership contribution funding due date for entities that are not filing a corporate tax extension | |
| June 30 | EACA Only Refund Deadline | Eligible Automatic Contribution Arrangement (EACA) ADP/ACP Refund Deadline to avoid 10% Penalty |
| July 31 | First Plan Filing Deadline DOL | 5500/5558/8955-SSA Deadline |
| September 15 | Contribution Deadline | Employer contribution due date (S-Corp, C-Corp, LLC Taxed as S-Corp) with extension |
| CB Minimum Funding Deadline | Cash Balance minimum required contribution funding deadline | |
| September 30 | SAR Notice | Summary Annual Report (SAR) notice deadline for Plan’s not filing under Form 5558 Extension |
| October 01 | New Safe Harbor Match Plan | Deadline to establish/adopt a new Safe Harbor Match Plan for the current Plan and Calendar Year. |
| October 15 | Final Plan Filing Deadline DOL | Final Deadline to File Form 5500/5500-SF/5500-EZ and Form 8955-SSA for Plans that have extended the initial 7/31 Filing Deadline via Form 5558 |
| November 15 | SAR Notice | Deadline to provide Summary Annual Report if filing under a tax extension. |
| December 01 | Annual Participant Notices | Safe Harbor Match required notification for upcoming Plan Year |
| QDIA | QDIA Notice | |
| Auto-Enroll | Automatic Enrollment Notice | |
| Fee Disclosure | 404(a)5 (must be distributed annually, no later than 12 months after prior year’s annual fee disclosure was distributed. Uniglobal recommends sending the fee disclosure with your annual notices.) | |
| Retro-SH Plan Adoption | Deadline to adopt retroactive or prospective Safe Harbor Non-Elective Plan Provision | |
| December 15 | Final SAR Notice Deadline | Summary Annual Report (SAR) notice deadline for Plan’s filing under Form 5558 Extension |
| December 20 | Uniglobal Year-End Data Collection | Uniglobal begins Year-End Data Collection and YE Package Delivery |
| December 31 | Amendment Deadline | Deadline to adopt or remove Safe Harbor via amendment and other discretionary amendments before the 2025 Plan Year |
| Employer Contribution Deadline | Deadline for employers to fund the prior year - not tax deductible | |
| RMD Deadline | Required Minimum Distribution deadline |
Download your copy here: Uniglobal 2024 Compliance Calendar