January 2025
2 – Register for the Slavic401k Conference to network and learn about the hottest topics in plan compliance.
February 2025
1 – Notification will be sent to clients that report K-1 Compensation
3 – 5 – 2025 Slavic401k Conference in Delray Beach, FL
March 2025
7 – Last day to report K-1 compensation for testing
15 – IRS deadline to process corrective refunds without incurring 10% excise tax (non-EACA Plans)
April 2025
1 – First time RMDs due
17 – Deadline to process 402(g) refunds
June 2025
30 – Deadline to process corrective refunds for EACA Plans
July 2025
31 – Deadline to file Form 5500 without Form 5558 Application for Extension of Time to File
31– Deadline to file 5558 Application for Extension of Time to File (provides a 21/2 month extension to file Form 5500)
September 2025
15 – Form 5500 due to the Employee Benefits Security Administration (EBSA) from plans eligible for an automatic extension linked to a corporate tax extension
30 – Summary of annual reports due to participants from plans that end December 31, 2021 – nine months after that date, or two months after filing Form 5500
October 2025
1 – Last date to submit 1/01/2024 Slavic401k plan Safe Harbor amendment request – Slavic401k to include the regulatory notice mailing
5 – Annual compliance census email reminder will be sent
15 – Deadline to file Form 5500 with Form 5558 Application for Extension of Time to File
November 2025
15 – Summary annual reports due to participants if the Form 5500 deadline was extended because of a corporate tax filing extension
17 – Last date to submit 1/01/2024 Slavic401k plan Safe Harbor amendment request
28 – Last date for employers to sign 1/01/2024 Slavic401k plan Safe Harbor amendment (Slavic401k will provide the plan sponsor the Safe Harbor notice to distribute once the amendment is executed)
December 2025
1 – Last date to distribute annual Safe Harbor notice for the upcoming plan year
1 – Last date to distribute annual auto-enrollment notice for the upcoming plan year
1 – Last date to distribute annual qualified default investment alternative notice for the upcoming plan year
1 – Last date to submit 1/01/2024 Slavic401k plan non-Safe Harbor amendment
8 – Last day for employers to sign 1/01/2024 Slavic401k plan non-Safe Harbor amendment
15 – Summary annual reports due to participants if the Form 5500 deadline was extended because of filing Form 5558
29 – Deadline for ADP/ACP test refunds of excess 401(k)/(m) contributions and allocable income or re-characterization of pre-tax contributions
31 – IRS deadline to fund top heavy minimum contributions for the 2023 plan year
31 – IRS deadline for annual RMDs
