January
S
M
T
W
T
F
S
1
2
4
3
11
10
9
8
7
6
5
18
17
16
15
14
13
12
25
24
23
22
21
20
19
0
31
30
29
28
27
26
0
0
0
0
0
0
0
Dec
Nov
Oct
Sep
Aug
Jul
Jun
May
Apr
Mar
Feb
29
28
23
22
21
20
19
18
17
16
15
14
13
12
11
10
9
8
7
6
5
4
3
2
1
February
Jan
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
28
27
26
25
24
23
22
21
20
19
18
17
16
15
14
13
12
11
10
9
8
7
6
5
4
3
2
1
March
0
0
0
0
0
0
30
5
4
3
2
29
28
27
26
25
24
23
22
21
20
19
18
17
16
15
14
13
12
11
10
9
8
7
6
April
31
27
26
25
24
23
22
21
20
19
18
17
16
15
14
13
12
11
10
9
8
7
6
5
4
3
2
1
May
30
29
28
27
26
25
24
23
22
21
20
19
18
17
16
15
14
13
12
11
10
9
8
7
6
5
June
0
0
0
0
0
31
30
29
28
31
30
29
28
27
26
25
24
23
22
21
20
19
18
17
16
15
14
13
12
11
10
9
8
7
6
5
July
31
27
26
25
24
23
22
21
20
19
18
17
16
15
14
13
12
11
10
9
8
7
6
5
4
3
2
1
August
30
29
28
27
30
29
28
27
26
25
24
23
22
21
20
19
18
17
16
15
14
13
12
11
10
9
8
7
6
5
September
31
27
26
25
24
23
22
21
20
19
18
17
16
15
14
13
12
11
10
9
8
7
6
5
4
3
2
1
October
30
26
25
24
23
22
21
20
19
18
17
16
15
14
13
12
11
10
9
8
7
6
5
4
3
2
1
November
31
31
29
28
27
26
25
24
23
22
21
20
19
18
17
16
15
14
13
12
11
10
9
8
7
6
December
2022 ADP/ACP refund deadline
(except for EACA Auto Enroll Plans)
if applicable
March 15, 2025
1. ADP/ACP refund deadline (except for EACA Auto Enroll Plans) if applicable
2. S-Corp/partnership-or LLCs taxed
as such must adopt traditional
401(k) plan for 2024, assuming no
tax extension file
April 1, 2025
Deadline for eligible participants to take their first required minimum distribution (RMD) based on age requirements
April 15, 2025
1. Refund of 2024
Excess Deferrals due
for over-contributions
2. C-Corp and sole proprietorships/LLCs taxed as
a C-Corp to adopt traditional 401(k) for 2024, assuming no
tax extension filed
June 30, 2025
2024 ADP/ACP refund deadline for EACA Auto Enroll Plans only, if applicable
July 1, 2025
Optional Mid-Year ADP/ACP
Test Projection
July 31, 2025
1. Distribute Summary of Material Modification (SMM) for prior year plan amendments,
if applicable
2. File Form 5500 Annual Report or Form 5558 (extension to Oct. 15); distribute Summary Annual Report within 60 days of filing
August 30, 2024
Deadline to deliver 404(a)5 Participant Fee Disclosure notices unless plan utilized Department of Labor deadline "reset" (allowing notice to be sent annually within 14 months of last notice)
September 15, 2025
1. Deadline for prior year Employer match or profit-sharing contribution
2. S-Corp/partnership-or LLCs taxed as such must adopt traditional 401(k) plan for 2024, if tax extension filed
October 15, 2025
1. Form 5500 Annual Report due if extension was filed; Ensure Summary Annual Report is distributed within
60 days
2. C-Corp and sole proprietorships/LLCs taxed as C-Corp must adopt traditional
401(k) for 2024, if tax extension filed
December 31, 2025
1. Deadline for making required minimum distributions for the current tax year
2. Deadline to adopt amendment for converting traditional 401(k) to 4% nonelective safe harbor
for 2024
3. If 2024 Non-Discrimination Testing fails,
ensure ADP/ACP refunds, corrective QNECs,
and/or Top-Heavy Minimum Contribution to
avoid disqualification
December 2, 2025
Convert to safe harbor plan (match or nonelective)
5
January 31, 2025
Year End Census Data Collection
Dec
Nov
Oct
Sep
Aug
Jul
Jun
May
Apr
Mar
Feb
Jan
31
29
1
28
29
27
29
29
30
29
30
4
3
2
1
28
29
4
3
2
1
28
29
27
28
4
3
2
1
5
4
3
2
1
27
29
29
30
29
30
28
29
5
4
3
2
1
29
30
5
4
3
2
1
29
30
28
29
5
4
3
2
1
28
24
25
26
5
4
3
2
1
28
29
5
4
3
2
1
30
29
5
4
3
2
1
31
31
30
30
5
4
3
2
1
27
30
30
4
3
2
1
30
September 2, 2025
Deliver 404(a)5 Participant Fee Disclosure notices unless using DOL deadline reset (annual notice within 14 months)
30
October 1, 2025
Deadline to adopt new safe-harbor 401(k) plans
November 3, 2025
Notify SIMPLE IRA plan participants of plan termination on Dec 31, 2025, to adopt a new 401(k) effective Jan 1, 2026
29
30
December 1, 2025
Distribute applicable participant notices (e.g., QDIA, 404a5, Safe Harbor, Auto Enrollment, Auto Increase)