January 1

• Monthly entry date
• Quarterly entry date for plan years ending March 31, June 30, September 30, and December 31
• Semi-annual entry date for plan years ending June 30 and December 31
• Annual entry date for plan years ending December 31

January 31

• Federal Form 1099-R due to plan participants

February 1

• Monthly entry date
• Quarterly entry date for plan years ending January 31, April 30, July 31, and October 31
• Semi-annual entry date for plan years ending January 31 and July 31
• Annual entry date for plan years ending January 31

March 1                                                                                                          

• Monthly entry date
• Quarterly entry date for plan years ending February 28, May 31, August 31, and November 30
• Semi-annual entry date for plan years ending February 28 and August 31
• Annual entry date for plan years ending February 28

March 15

• Last day for Corporations and Partnerships to set up a profit sharing plan for prior plan year (for plan years ending December 31) (if company tax return is not extended)
• Last day for Corporations and Partnerships to set up and fund defined benefit plans for the prior plan year and deduct employer contributions on the prior plan year tax return (for plan years ending December 31) (if company tax return is not extended)
• Last day for Corporations and Partnerships to fund retirement plan contributions for the prior plan year and deduct the employer contributions on the prior plan year tax return (for plan years ending December 31) (if company tax return is not extended)
• Refunds are due to highly compensated participants if the plan fails the required ADP and/or ACP discrimination test for the prior plan year

April 1

• Terminated and Key employee participants who turned age 72 in the prior year are required to take the first Required Minimum Distribution (RMD) by this date if they did not take the distribution in the prior year                                                        
• Monthly entry date
• Quarterly entry date for plan years ending March 31, June 30, September 30, and December 31
• Semi-annual entry date for plan years ending March 31 and September 30
• Annual entry date for plan years ending March 31

April 15

• Last day for Sole Proprietorships to set up a profit sharing plan for the prior plan year (for plan years ending December 31) (if company tax return is not extended)
• Last day for Sole Proprietorships to set up and fund defined benefit plans for the prior plan year and deduct employer contributions on the prior year tax return (for plan years ending December 31) (if company tax return is not extended)
• Last day for Sole Proprietorships to fund contributions for the prior year (including the salary deferrals for the owner) and deduct the contributions on the prior plan year tax return (for plan years ending December 31) (if company tax return is not extended)

May 1

• Monthly entry date
• Quarterly entry date for plan years ending January 31, April 30, July 31, and October 31
• Semi-annual entry date for plan years ending April 30 and October 31
• Annual entry date for plan years ending April 30

June 1

• Monthly entry date
• Quarterly entry date for plan years ending February 28, May 31, August 31, and November 30
• Semi-annual entry date for plan years ending May 31 and November 30
• Annual entry date for plan years ending May 31

July 1

• Monthly entry date
• Quarterly entry date for plan years ending March 31, June 30, September 30, and December 31
• Semi-annual entry date for plan years ending June 30 and December 31
• Annual entry date for plan years ending June 30

July 31           

• Federal Form 5500 due if filing is not extended (for plan years ending December 31)

August 1

• Monthly entry date
• Quarterly entry date for plan years ending January 31, April 30, July 31, and October 31
• Semi-annual entry date for plan years ending January 31 and July 31
• Annual entry date for plan years ending July 31

September 1

• Monthly entry date
• Quarterly entry date for plan years ending February 28, May 31, August 31, and November 30
• Semi-annual entry date for plan years ending February 28 and August 31
• Annual entry date for plan years ending August 31

September 15

• Last day for Corporations and Partnerships to set up and fund a profit sharing plan for prior plan year and deduct employer contributions on the prior year tax return (for plan years ending December 31) (if company tax return was extended)
• Last day for all companies to set up and fund defined benefit plans for the prior plan year and deduct employer contributions on the prior year tax return (for plan years ending December 31) (if company tax return was extended)

October 1       

•  Last day for all companies to set up a Safe Harbor plan for the following plan year (for plan years ending December 31)
•  Monthly entry date
•  Quarterly entry date for plan years ending March 31, June 30, September 30, and December 31
•  Semi-annual entry date for plan years ending March 31 and September 30
•  Annual entry date for plan years ending September 30

October 15

• Last day for Sole Proprietorships to set up a profit sharing plan for the prior plan year (for plan years ending December 31) (if company tax return was extended
• Last day for Sole Proprietorships to fund prior year contributions for defined contribution plans (including salary deferral contributions for the owner) and deduct employer contributions on the prior year tax return (for plan years ending December 31) (if company tax return was extended
• Final due date for filing Form 5500 (for plan years ending December 31)

November 1

• Monthly entry date
• Quarterly entry date for plan years ending January 31, April 30, July 31, and October 31
• Semi-annual entry date for plan years ending April 30 and October 31
• Annual entry date for plan years ending October 31

December 1

• Monthly entry date
• Quarterly entry date for plan years ending February 28, May 31, August 31, and November 30
• Semi-annual entry date for plan years ending May 31 and November 30
• Annual entry date for plan years ending November 30
• Last day for all companies to add a safe harbor 3% non-elective contribution provision for the current plan year to an existing 401(k) plan

December 31

• Required Minimum Distributions (RMDs) are due to terminated and Key employee plan participants who are at least age 72.  If not paid to the plan participant by December 31, the plan participant will have to pay a 50% penalty.  (The RMD that is due the year a participant turns age 72 can be deferred until April 1 of the following year.)
• Last day for all companies to add and fund a Safe Harbor 4% non-elective contribution provision to an existing 401(k) plan for the prior plan year.  The 4% non-elective contribution is deductible on the current year tax return.

January 1

• Monthly entry date
• Quarterly entry date for plan years ending March 31, June 30, September 30, and December 31
• Semi-annual entry date for plan years ending June 30 and December 31
• Annual entry date for plan years ending December 31

January 31

• Federal Form 1099-R due to plan participants

February 1

• Monthly entry date
• Quarterly entry date for plan years ending January 31, April 30, July 31, and October 31
• Semi-annual entry date for plan years ending January 31 and July 31
• Annual entry date for plan years ending January 31

March 1                                                                                                          

• Monthly entry date
• Quarterly entry date for plan years ending February 28, May 31, August 31, and November 30
• Semi-annual entry date for plan years ending February 28 and August 31
• Annual entry date for plan years ending February 28

March 15

• Last day for Corporations and Partnerships to set up a profit sharing plan for prior plan year (for plan years ending December 31) (if company tax return is not extended)
• Last day for Corporations and Partnerships to set up and fund defined benefit plans for the prior plan year and deduct employer contributions on the prior plan year tax return (for plan years ending December 31) (if company tax return is not extended)
• Last day for Corporations and Partnerships to fund retirement plan contributions for the prior plan year and deduct the employer contributions on the prior plan year tax return (for plan years ending December 31) (if company tax return is not extended)
• Refunds are due to highly compensated participants if the plan fails the required ADP and/or ACP discrimination test for the prior plan year

April 1

• Terminated and Key employee participants who turned age 72 in the prior year are required to take the first Required Minimum Distribution (RMD) by this date if they did not take the distribution in the prior year                                                        
• Monthly entry date
• Quarterly entry date for plan years ending March 31, June 30, September 30, and December 31
• Semi-annual entry date for plan years ending March 31 and September 30
• Annual entry date for plan years ending March 31

April 15

• Last day for Sole Proprietorships to set up a profit sharing plan for the prior plan year (for plan years ending December 31) (if company tax return is not extended)
• Last day for Sole Proprietorships to set up and fund defined benefit plans for the prior plan year and deduct employer contributions on the prior year tax return (for plan years ending December 31) (if company tax return is not extended)
• Last day for Sole Proprietorships to fund contributions for the prior year (including the salary deferrals for the owner) and deduct the contributions on the prior plan year tax return (for plan years ending December 31) (if company tax return is not extended)

May 1

• Monthly entry date
• Quarterly entry date for plan years ending January 31, April 30, July 31, and October 31
• Semi-annual entry date for plan years ending April 30 and October 31
• Annual entry date for plan years ending April 30

June 1

• Monthly entry date
• Quarterly entry date for plan years ending February 28, May 31, August 31, and November 30
• Semi-annual entry date for plan years ending May 31 and November 30
• Annual entry date for plan years ending May 31

July 1

• Monthly entry date
• Quarterly entry date for plan years ending March 31, June 30, September 30, and December 31
• Semi-annual entry date for plan years ending June 30 and December 31
• Annual entry date for plan years ending June 30

July 31           

• Federal Form 5500 due if filing is not extended (for plan years ending December 31)

August 1

• Monthly entry date
• Quarterly entry date for plan years ending January 31, April 30, July 31, and October 31
• Semi-annual entry date for plan years ending January 31 and July 31
• Annual entry date for plan years ending July 31

September 1

• Monthly entry date
• Quarterly entry date for plan years ending February 28, May 31, August 31, and November 30
• Semi-annual entry date for plan years ending February 28 and August 31
• Annual entry date for plan years ending August 31

September 15

• Last day for Corporations and Partnerships to set up and fund a profit sharing plan for prior plan year and deduct employer contributions on the prior year tax return (for plan years ending December 31) (if company tax return was extended)
• Last day for all companies to set up and fund defined benefit plans for the prior plan year and deduct employer contributions on the prior year tax return (for plan years ending December 31) (if company tax return was extended)

October 1       

•  Last day for all companies to set up a Safe Harbor plan for the following plan year (for plan years ending December 31)
•  Monthly entry date
•  Quarterly entry date for plan years ending March 31, June 30, September 30, and December 31
•  Semi-annual entry date for plan years ending March 31 and September 30
•  Annual entry date for plan years ending September 30

October 15

• Last day for Sole Proprietorships to set up a profit sharing plan for the prior plan year (for plan years ending December 31) (if company tax return was extended
• Last day for Sole Proprietorships to fund prior year contributions for defined contribution plans (including salary deferral contributions for the owner) and deduct employer contributions on the prior year tax return (for plan years ending December 31) (if company tax return was extended
• Final due date for filing Form 5500 (for plan years ending December 31)

November 1

• Monthly entry date
• Quarterly entry date for plan years ending January 31, April 30, July 31, and October 31
• Semi-annual entry date for plan years ending April 30 and October 31
• Annual entry date for plan years ending October 31

December 1

• Monthly entry date
• Quarterly entry date for plan years ending February 28, May 31, August 31, and November 30
• Semi-annual entry date for plan years ending May 31 and November 30
• Annual entry date for plan years ending November 30
• Last day for all companies to add a safe harbor 3% non-elective contribution provision for the current plan year to an existing 401(k) plan

December 31

• Required Minimum Distributions (RMDs) are due to terminated and Key employee plan participants who are at least age 72.  If not paid to the plan participant by December 31, the plan participant will have to pay a 50% penalty.  (The RMD that is due the year a participant turns age 72 can be deferred until April 1 of the following year.)
• Last day for all companies to add and fund a Safe Harbor 4% non-elective contribution provision to an existing 401(k) plan for the prior plan year.  The 4% non-elective contribution is deductible on the current year tax return.