2020 Compliance Calendar

2020 Compliance Calendar

December 20, 2019
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Complimentary retirement plan compliance and notice requirements calendar available for download ARP 2020 Compliance Calendar


  • Provide/Confirm prior year census data
  • Deadline: Sending Form 1099-R to participants who received distributions during previous year


  • Review/Approve compliance testing results
  • Deadline: Filing Form 1099-R with IRS to report distributions made in previous year Deadline for electronic filing is March 31


  • Deadline: ADP/ACP test corrective distributions for failed actual deferral percentage (ADP)/actual contribution percentage (ACP) test without 10% excise tax.
    • Note: A special deadline may apply to plans that satisfy the requirements of an eligible automatic contribution arrangement (EACA). See “June." 
  • Deadline: Filing partnership tax returns and contribution deadline for deductibility (without extension) for companies operating on calendar-year fiscal year
  • Deadline: Requesting automatic extension to September 15 for partnership tax returns
  • Deadline: Electronic filing of Form 1099-R to report distributions made in previous year


  • Required: Beginning date for participants attaining age 701 ⁄2 or retiring after age 701 ⁄2 in prior year
  • Deadline: Taking first required minimum distribution (RMD) under Internal Revenue Code (IRC) Section 401(a)(9)
  • Deadline: Processing corrective distributions for IRC Section 402(g) excesses
  • Deadline: Filing individual tax returns
  • Deadline: Contribution deadline for deductibility for self-employed individuals (without extension)
  • Deadline: Requesting automatic extension to October 15 for individual and corporate tax returns

May [No Deadlines]


  • Deadline: processing corrective distributions for failed ADP/ACP test from plan with EACA without 10% excise tax (if applicable)


  • Deadline: Sending Summary of Material Modification (SMM) (210 days after end of plan year in which the amendment was adopted)
  • Deadline: Filing Form 5500 (without extension)
  • Deadline: Filing Form 5558 to request automatic extension of time to file Form 5500 (21 ⁄2 months)
  • Deadline: Filing Form 5330—Return of Excise Taxes Related to Employee Benefit Plans—used to report and pay excise taxes on prohibited transactions and excess 401(k) plan contributions that occurred in prior year

August [No Deadlines]


  • Extended deadline: Filing tax returns for partnerships
  • Extended deadline: Contribution deadline for deductibility
  • Deadline: Distributing Summary Annual Report (SAR) to participants, unless deadline for Form 5500 was extended (later of nine months after close of plan year or two months after due date for Form 5500)


  • Deadline: Adopting a retroactive amendment to correct an IRC Section 410(b) coverage or IRC Section 401(a)(4) nondiscrimination failure
  • Extended deadline: Filing Form 5500
  • Extended deadline: Individual and/or corporate tax returns and final contribution deadline for deductibility for these entities

November [No Deadlines]


  • Deadline: Sending annual 401(k) and (m) safe harbor notice
  • Deadline: Sending annual QDIA, qualified default investment alternative notice
  • Deadline: Sending annual automatic contribution arrangement notice
    • For administrative ease, a combined notice may be provided for the above notices
  • Extended deadline: Distributing SAR to participants
  • Deadline: Processing corrective distributions for failed ADP/ACP test with 10% excise tax
  • Deadline: Correcting a failed ADP/ACP test with qualified nonelective contributions (QNECs)
  • Deadline: Amendment to convert existing 401(k) plan to safe harbor design for next plan year (provided notice requirement is met)
  • Deadline: Amendment to remove safe harbor status for next plan year
  • Deadline: Amending plan for discretionary changes implemented during plan year (certain exceptions apply)