Important Dates
| Transaction | Date |
| Remittance of 401(k) deferrals | As soon as administratively possible |
| Corrective distributions for failed ADP/ACP test (to avoid 10% excise tax) | Correction by 2 ½ months after plan year end. |
| Corrective distributions of excess deferrals | April 15th |
| Annual 5500 filing | Last day of 7th month beginning after plan year end |
| Request for extension of 5500 filing | Last day of 7th month beginning after plan year end |
| Extended 5500 filing | 2 ½ months after original filing deadline |
| Distribution of Summary Annual Report | Last day of 9th month beginning after plan year end (including extensions) |
| Distribution of Summary Plan Description | Within 90 days after becoming a plan participant |
| Distribution of annual Safe Harbor Notice | 30-90 days prior to the first day of the plan year using the Safe Harbor provision |
| Amendment to remove Safe Harbor provision for following plan year | December 31 of current plan year |