2025 COMPLIANCE CALENDAR

For Defined Benefit (DB) plans with a 2024 funding shortfall, deadline for final minimum funding quarterly installment payment.  

For participants who received distributions from a qualified retirement plan during the previous year, deadline to provide them Form 1099-R.  

Deadline for participant-directed defined contribution (DC) plans to provide participants their quarterly benefit/disclosure statements and statements of plan fees and expenses actually charged to any individual plan accounts during the last quarter of 2024. 

For non-EACA plans requiring ADP/ACP testing, initial deadline to submit census data and our annual questionnaire to your Primark Benefits plan administrator so that we can meet the refund deadline of March 15th.  If data is received after this date, a rush fee may apply.    

Deadline for filing Form 1099-R with the IRS (if not filed electronically) to report distributions made in the previous year.  

• Deadline for distributing ADP/ACP refunds without the employer incurring a 10% excise tax for calendar year plans. (For plans that satisfy the requirements of an Eligible Automatic Contribution Arrangement (EACA), the deadline is June 30.)  
• For S-corporations and partnerships, employer contributions are due to the retirement plan’s trust in order to take deductions without a corporate tax extension.  

• Deadline for electronic filing of Form 1099-R with the IRS to report distributions made in the prior year.  
• For participants who were required to begin taking required minimum distributions (RMDs) for the first time in the prior calendar year, deadline for them to take RMDs. 
• For safe harbor plans not requiring ADP/ACP testing, initial deadline to submit nondiscrimination testing data and our annual questionnaire to your Primark Benefits plan administrator.  

• Deadline to distribute excess deferrals to participants under IRC Section 402(g).  
• Deadline to file corporate tax returns and deposit employer contributions for incorporated entities, unless a filing extension has been obtained.  

• Deadline for tax-exempt organizations to file Form 990, unless a filing extension has been obtained.  

Deadline to submit refund requests to the plan administrator for ADP and ACP nondiscrimination testing failures for EACA plans to meet the June 30 deadline.   

• To avoid a 10% excise tax, deadline to issue refund checks for ADP and ACP nondiscrimination testing failures for EACA plans July 29:  
• For plans that had amendments adopted in the prior plan year, deadline to distribute Summary of Material Modifications (SMM)  

• Deadline to file Form 5500 return (unless filing for an extension).  
•  Deadline to file Form 5558 for an automatic extension of time to file Form 5500.  
•  Deadline to file Form 5330 (Return of Excise Taxes Related to Employee Benefit Plans), if applicable.  

• Minimum Funding deadline for DB and MP plans to make required contributions to their trust (i.e., by 8 ½ months after the prior plan year-end). 
• Extended deadline to file partnership and S-corporation tax returns and deposit employer contributions.  

Deadline to distribute the Summary Annual Report (SAR) to participants and beneficiaries for plans not subject to the Annual Funding Notice Requirement (for non-PBGC covered plans) , unless Form 5500 filing extension was requested.  

• For extended filers, deadline to file Form 5500 return.  
• For DB plans subject to the PBGC, deadline to submit required premium filing and payment. 
• Extended deadline to file corporate tax returns and deposit employer contributions.  

Deadline to distribute the 401(k) safe harbor annual notice to plan participants. 

For participants already taking RMDs, deadline to take RMDs.