Upcoming Compliance Deadlines for Calendar-Year Plans
Upcoming Compliance Deadlines for Calendar-Year Plans
May 15
Quarterly Benefit Statement: Deadline to supply participants of participant-directed plans with the quarterly benefit / disclosure statement, including a statement of plan fees and expenses charged to individual plan accounts during the first quarter of 2026.
June 30
EACA ADP / ACP Corrections: Deadline to process corrective distributions resulting from failed ADP / ACP tests to avoid a 10 % excise tax on the employer for plans that have elected to participate in an Eligible Automatic Contribution Arrangement( EACA).
July 29
Summary of Material Modifications( SMM): An SMM is due to participants no later than 210 days after the end of the plan year in which a plan amendment was adopted.
July 31
Form 5500 and Form 8955-SSA: Deadline to file forms without extension for calendar year-end plans.
Form 5558: Deadline to request an automatic extension for calendar year-end plans to extend due date for Form 5500 and Form 8955-SSA.
REA ADVISORY BENEFIT INSIGHTS | SPRING 2026
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