Upcoming Compliance Deadlines for Calendar-Year Plans

2nd March 2026
IRS Form 1099-R Copy A – Deadline to submit Form 1099-R Copy A to the IRS for participants and beneficiaries who received a distribution or a deemed distribution during the prior plan year. This deadline applies to scannable paper filings. For electronic filings, the due date is March 31, 2026.
15th
ADP/ACP Corrections – Deadline to process corrective distributions for failed ADP/ACP tests without a 10% excise tax for plans without an Eligible Automatic Contribution Arrangement (EACA).
16th
Employer Contributions – Deadline for employer contributions for amounts to be deducted on 2025 S-corporation and partnership returns (unless extended).
1st April 2026
Required Minimum Distributions – Deadline to distribute a required minimum distribution (RMD) for participants who attained age 73 during 2025.
15th
Excess Deferral Correction – Deadline to distribute salary deferral contributions plus related earnings to any participants who exceeded the IRS 402(g) limit on salary deferrals.
Employer Contributions – Deadline for employer contributions for amounts to be deducted on 2025 C-corporation for filers with a calendar fiscal year end and sole proprietor returns (unless extended).

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This newsletter is intended to provide general information on matters of interest in the area of qualified retirement plans and is distributed with the understanding that the publisher and distributor are not rendering legal, tax or other professional advice. Readers should not act or rely on any information in this newsletter without first seeking the advice of an independent tax advisor such as an attorney or CPA.

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