Upcoming Compliance Deadlines for Calendar-Year Plans

March 2
IRS Form 1099-R Copy A – Deadline to submit Form 1099-R Copy A to the IRS for participants and beneficiaries who received a distribution or a deemed distribution during the prior plan year. This deadline applies to scannable paper filings. For electronic filings, the due date is March 31, 2026.
March 15
ADP/ACP Corrections – Deadline to process corrective distributions for failed ADP/ACP tests without a 10% excise tax for plans without an Eligible Automatic Contribution Arrangement (EACA).
March 16
Employer Contributions – Deadline for employer contributions for amounts to be deducted on 2025 S-corporation and partnership returns (unless extended).
April 1
Required Minimum Distributions – Deadline to distribute a required minimum distribution (RMD) for participants who attained age 73 during 2025.
April 15
Excess Deferral Correction – Deadline to distribute salary deferral contributions plus related earnings to any participants who exceeded the IRS 402(g) limit on salary deferrals. Employer Contributions – Deadline for employer contributions for amounts to be deducted on 2025 C-corporation for filers with a calendar fiscal year end and sole proprietor returns (unless extended).

March 2

IRS Form 1099-R Copy A – Deadline to submit Form 1099-R Copy A to the IRS for participants and beneficiaries who received a distribution or a deemed distribution during the prior plan year. This deadline applies to scannable paper filings. For electronic filings, the due date is March 31, 2026.

March 15

ADP/ACP Corrections – Deadline to process corrective distributions for failed ADP/ACP tests without a 10% excise tax for plans without an Eligible Automatic Contribution Arrangement (EACA).

March 16

Employer Contributions – Deadline for employer contributions for amounts to be deducted on 2025 S-corporation and partnership returns (unless extended).

April 1

Required Minimum Distributions – Deadline to distribute a required minimum distribution (RMD) for participants who attained age 73 during 2025.

April 15

Excess Deferral Correction – Deadline to distribute salary deferral contributions plus related earnings to any participants who exceeded the IRS 402(g) limit on salary deferrals.

Employer Contributions – Deadline for employer contributions for amounts to be deducted on 2025 C-corporation for filers with a calendar fiscal year end and sole proprietor returns (unless extended).

Spring Cleaning

Spring will arrive soon, promising new growth and a fresh beginning. It could also be the perfect time to do some spring cleaning for your plan. Let’s look at some areas that you might consider reviewing to ensure your retirement plan is operating efficiently....

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