Upcoming Compliance Deadlines for Calendar-Year Plans
Reminder
Upcoming Compliance Deadlines for Calendar-Year Plans
September 15
Deadline for required contribution to defined benefit plans, money purchase pension plans and target benefit pension plans.
October 15
Extended filing deadline for Form 5500 and Form 8955-SSA for plan years ending Dec. 31, 2025.
Deadline for deducting 2025 employer contributions for sponsors who filed an extension on Partnership or S-Corporation tax returns, extending the original March 15, 2026 deadline.
September 30
Due date for certification of the Annual Funding Target Attainment Percentage( AFTAP) for defined benefit plans for the 2026 plan year.
Due date for 2026 PBGC Comprehensive Premium Filing for defined benefit plans.
Deadline for deducting 2025 employer contributions for sponsors who filed a tax extension on C-Corporation or Sole- Proprietor returns, extending the original April 15, 2026 deadline.
Due date for non-participant directed individual account plans to include Lifetime Income Illustrations on the annual participant statement.
Reminder
The IRS has set a 12 / 31 / 2026 deadline for most employer-sponsored retirement plans to adopt an amendment for prior SECURE Act changes. Beginning in 2026, the IRS requires a full redocumentation of the plan document as part of the ongoing six-year update cycle. Continue to be on the lookout for communications on how we will help with these IRS-required employer actions.
REA AND ASSOCIATES BENEFIT INSIGHTS | SUMMER 2026
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