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