January

• 31 - File Form 945 which reports Form 1099-R income tax withholdings. (May have until February 10 if certain conditions are met.)

February

• 1 - Deadline for sending Form 1099-R to participants who received distributions during previous year. Note: The deadline is usually January 31, which falls on a Sunday in 2010.)
• 12 - Participant data for average deferral percentage (ADP)/average contribution percentage (ACP), top heavy, and 402(g) compliance testing to be returned by this date.
• 28 - File Form 1096 (transmittal form for Form 1099-R information copies)

March

• 1 – Deadline for filing form 1099-R with the IRS to report distributions made in the previous year (if not filed electronically). Note: The deadline is usually February 28, which falls on a Sunday in 2010.
• 1– Notification of Excess Deferral (participants in more than one unrelated 401(k))
• 15– Corrective Distribution for failed ADP/ACP without 10% Excise Tax
• 15 – Filing of Corporate Tax Return and Contribution Deadline for Deductibility
• 15– Request for Automatic Extension – Corporate Tax Returns (Form 7004)
• 31 – Excise Taxes for failure to make timely correction of failed ADP/ACP test (Form 5330) for 2008.
• 31 – Electronic filing of 1099Rs for distributions due to IRS

April

• 01 – Distribute minimum distributions for those participants who reached 70 ½ during the previous year and have reached their required beginning date – All Plan Years
• 15 – Return 402(g) Excess Deferrals for 2009.
• 15 – Filing of Individual/Partnership Tax Returns & Contribution Deadlines for Deductibility for Unincorporated Entities
• 15 – Request for Automatic Extension-Individual and Partnership Tax Returns
• 30 – Annual Statement of Pooled Fund, Other Data Needed for 5500 Filing

• 30 – ADP/ACP refunds for EACA plans due to HCEs to avoid 10%-excise tax on employer.

July

• 29 – Summary of Material Modifications for 2009 Amendments
• 31 – Excise Taxes (on prohibited transactions) (Form 5330 Part III) for 2009
• 31 – Request for Automatic Extension – 5500 Series (2-1/2 months) (Form 5558)

• 1 – Form 5500 due to IRS for plans with December 31 plan year end (due seven months after year end). Note: The deadline is usually July 31, which falls on Saturday in 2010.

September

• 15 – Extended Deadline for Filing Corporate Tax Returns for all entities (and contribution deadline for deductibility) (Form 1120)
• 15 – 5500 Extended Due to Extension of Corporate Return Deadline (Form 5500)
• 30 – Summary Annual Report (For 5500’s filed on July 31st.)

October

• 1 – Make preparations for annual notices including: 401(k) safe harbor, EACA, QACA safe harbor, QDIA
• 15 – Amendment to Correct 410(b) Failure or 401(a)(4) Corrections
• 15 – Extended Deadline for Filing Plan's Annual Report
• 15 – Extended Deadline for Filing of Individual (and final contribution deadline for deductibility for Sole Proprietors)

November

• 01 – 2010 SIMPLE Plan Notice

December

• 2 – 2010 Safe Harbor Plan Notice (and Contingent Notice for 3% safe harbor will be made for the current year
• 2 – QDIA notice
• 2 – EACA and QACA notice
• 15 – Extended Deadline for Summary Annual Report
• 31 – Prospective Amendment to Remove Safe Harbor Status for following year)
• 31 – Self-Correction of Significant Qualification Failures under Rev. Proc. 2008-50
• 31 – Corrective Distribution for Failed ADP/ACP with 10% Excise Tax or QNEC Contribution
• 31 – RMDs – Required Minimum Distribution
• 31 - 401(k) Deferral “Election” Deadline for Partners Self employed owner (i.e. sole proprietor, partner, or LLC member) 401(k) salary deferral “election” deadline
• 31 - Testing Methods/Elections – Deadline to Amend Plan Discretionary amendment deadline for 2010 testing methods/elections (current year, prior year, top paid group, etc.)