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ARTICLE · 25 MARCH 2019

Plan Sponsors: Don't Miss These Retirement Plan Deadlines

Ogletree, Deakins, Nash, Smoak & Stewart
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Given that a variety of qualified retirement deadlines are approaching, we thought a refresher on the subject would be helpful, especially for plans that utilize a calendar plan year.

United StatesEmployment and HR
Catherine R. Reese
Catherine R. Reese
Taylor Bracewell
Taylor Bracewell
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Given that a variety of qualified retirement deadlines are approaching, we thought a refresher on the subject would be helpful, especially for plans that utilize a calendar plan year. This article is intended to alert plan sponsors about applicable major qualified retirement plan deadlines that fall in the first half of 2019. (Note that we have not included a complete list of all deadlines applicable to qualified plans, but instead focused on the more important ones.)

ADP/ACP Corrective Distributions: March 15

Plan sponsors that fail to make any corrective distributions due to failed actual deferral percentage and actual contribution percentage (ADP/ACP) tests by this deadline must pay a 10 percent excise tax on the excess contribution amounts.

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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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