| May 15 |
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Quarterly Benefit Statement – Deadline for participant-directed plans to supply participants with the quarterly benefit/disclosure statement, including a statement of plan fees and expenses charged to individual plan accounts during the first quarter of 2025.
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| June 30 |
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EACA ADP/ACP Corrections – Deadline for processing corrective distributions for failed ADP/ACP tests to avoid a 10% excise tax on the employer for plans that have elected to participate in an Eligible Automatic Enrollment Arrangement (EACA).
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| July 28 |
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Summary of Material Modifications (SMM) – An SMM is due to participants no later than 210 days after the end of the plan year in which a plan amendment was adopted.
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| July 31 |
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Due date for calendar year-end plans to file Form 5500 and Form 8955-SSA (without extension). Due date for calendar year-end plans to file Form 5558 to request an automatic extension of time to file Form 5500 or Form 9855-SSA.
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