COMPLIANCE ALERT

Upcoming compliance deadlines:

6/30     Deadline for processing corrective distributions for failed actual deferral percentage / actual contribution percentage (ADP/ACP) tests from plans with eligible automatic contribution arrangement (EACA) without 10% excise tax

7/28     Summary of material modifications is due (210 days after the end of the plan year in which the amendment was adopted)

8/1*     Form 5500 is due for calendar year plans or a request for an extension on Form 5558

8/1*     Form 5330 to report excise tax on prohibited transactions and excess 401(k) plan contributions is due

8/1*     Form 8955-SSA for calendar year plans to report separated participants with a deferred vested benefit

* These dates reflect an extension of the normal deadline, which falls over the weekend this year.

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