Annual plan deadlines for the plan year ending December 31, 2021
There are many important requirements for section 401(a) and 401(k) defined contribution plans that occur either during the calendar year or during the plan year. Some examples include participant statements, compliance testing and remittance of plan contributions.
- The attached chart provides an explanation of key plan events and the deadline for each for Section 401(a) and 401(k) defined contribution plans with a plan year ending December 31, 2021. The chart (although not intended to be exhaustive) is intended to serve as a tool that can be used by employers to monitor compliance over the plan and calendar year.
- Off-calendar year plans should adjust the deadlines accordingly based on the time frames described in the chart.
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