January
S
M
T
W
T
F
S
2
1
3
4
6
5
13
12
11
10
9
8
7
20
19
18
17
16
15
14
27
26
25
24
23
22
21
0
0
0
31
30
29
28
0
0
0
0
0
0
0
Dec
Nov
Oct
Sep
Aug
Jul
Jun
May
Apr
Mar
Feb
29
29
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
1
February
Jan
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
31
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
1
1
March
0
0
0
0
0
0
30
6
5
4
3
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
April
31
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
2
1
May
30
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
2
1
June
0
0
0
0
0
31
30
29
28
27
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
July
31
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
2
1
August
30
29
28
27
26
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
September
31
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
2
1
October
30
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
2
1
November
31
30
29
28
27
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
December
2022 ADP/ACP refund deadline
(except for EACA Auto Enroll Plans)
if applicable
March 15, 2024
2023 ADP/ACP refund deadline (except for EACA Auto Enroll Plans) if applicable
April 1, 2024
Required Minimum Distribution (RMD) due if age 73 was reached in 2023
April 15, 2024
Refund of 2022 Excess Deferrals due (if over contributions occurred)
June 30, 2024
2023 ADP/ACP refund deadline (for EACA Auto Enroll Plans only) if applicable
July 1, 2024
Mid Year ADP/ACP Test Projection (optional)
July 31, 2024
1. Deadline to distribute Summary of Material Modification (SMM) for prior year plan amendments if applicable. 2. Deadline to file either Form 5500 Annual Report or Form 5558 (extension to file Form 5500 by Oct. 15); Ensure that Summary Annual Report is distributed 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, 2024
Deadline for prior year Employer match or profit sharing contribution if applicable
October 15, 2024
Form 5500 Annual Report due if extension was filed July 31; Ensure that Summary Annual Report is distributed within 60 days of filing
December 31, 2024
1. Current year Required Minimum Distribution (RMD) due for participants who are retired and 72 years old (including +5% owner even if still active employee). 2. If 2023 Non-Discrimination Testing did not pass, applicable ADP/ACP refunds, corrective QNECs, &/or Top-Heavy Minimum Contribution to avoid plan disqualification.
December 1, 2024
Ensure applicable participant notices are distributed (Ex: QDIA Notice, 404a5 Notice, Safe Harbor Notice, Auto Enrollment Notice, Auto Increase Notice)
6
January 31, 2024
Year End Census Data Collection
Dec
Nov
Oct
Sep
Aug
Jul
Jun
May
Apr
Mar
Feb
Jan
31
30
2
29
30
28
27
29
29
30
29
30
5
4
3
2
1
29
30
5
4
3
2
1
29
30
28
29
5
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
26
27
28
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