January
S
M
T
W
T
F
S
1
3
2
10
9
8
7
6
5
4
17
16
15
14
13
12
11
24
23
22
21
20
19
18
0
30
29
28
27
26
25
0
0
0
0
0
0
0
Dec
Nov
Oct
Sep
Aug
Jul
Jun
May
Apr
Mar
Feb
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
4
February
Jan
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
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
4
March
0
0
0
0
0
0
29
4
3
2
1
28
27
26
25
24
23
22
21
20
19
18
17
16
15
14
13
12
11
10
9
8
7
6
5
April
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
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
4
June
0
0
0
0
0
31
30
29
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
4
July
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
August
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
4
September
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
October
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
4
November
31
30
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
December
2022 ADP/ACP refund deadline
(except for EACA Auto Enroll Plans)
if applicable
March 15, 2026
ADP/ACP refund deadline (except for EACA Auto Enroll Plans) if applicable. IRS may extend deadline to Monday 3/16.
April 1, 2026
Required Minimum Distribution (RMD) due for those who turned 73 in 2025
April 15, 2026
402(g) Excess deferral refunds due (for employees who exceeded IRS contribution limit in prior year for 1 or more employers)
June 30, 2026
ADP/ACP refunds due (EACA plans only)
July 1, 2026
Optional Mid-Year ADP/ACP
Test Projection
July 31, 2026
1 - Distribute Summary of Material Modification (SMM) or Summary Plan Description (SPD) 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, 2026
Deadline for prior year Employer match or profit-sharing contribution & tax deduction (S-Corp/Partnership/applicable LLCs) if extension was filed
October 15, 2026
1 - Form 5500 Annual Report due if extension was filed; Ensure Summary Annual Report is distributed within 60 days
2 - Deadline for prior year Employer match or profit-sharing contribution & tax deduction (C-Corp/Sole Prop/applicable LLCs) if extension was filed
December 31, 2026
1 - Current year Required Minimum Distribution (RMD) due for applicable participants aged 73+ (including +5% owners)
2 - Final deadline to issue prior year ADP/ACP testing failure refunds to avoid additional penalties/QNEC
December 2, 2025
Convert to safe harbor plan (match or nonelective)
4
January 31, 2026
Year-end Census Data Collection (confirm due date with RK/TPA – deadlines generally range from 1/31 thru 2/5 for all non-EACA and Safe Harbor plans)
Dec
Nov
Oct
Sep
Aug
Jul
Jun
May
Apr
Mar
Feb
Jan
27
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
5
4
3
2
1
29
3
2
1
December 1, 2026
Distribute applicable participant notices (e.g., QDIA, 404(a)(5), Safe Harbor, Auto Enrollment, Auto Increase)
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
28
27
October 1, 2025
Deadline to adopt new safe-harbor 401(k) plans
3
2
1
September 2, 2025
Deliver 404(a)5 Participant Fee Disclosure notices unless using DOL deadline reset (annual notice within 14 months)
29
28
27
3
2
1
3
2
1
29
28
3
2
1
3
2
1
30
31
27
31
31
3
2
1
4
4
4
4
4
4
28
28
4
4
4
30
30
29
29
4
4
4