| May 15 |
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Quarterly Benefit Statement: Deadline to supply participants of participant-directed plans with the quarterly benefit/disclosure statement, including a statement of plan fees and expenses charged to individual plan accounts during the first quarter of 2026.
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| June 30 |
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EACA ADP/ACP Corrections: Deadline to process corrective distributions resulting from failed ADP/ACP tests to avoid a 10% excise tax on the employer for plans that have elected to participate in an Eligible Automatic Contribution Arrangement (EACA).
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| July 29 |
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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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Form 5500 and Form 8955-SSA: Deadline to file forms without extension for calendar year-end plans. Form 5558: Deadline to request an automatic extension for calendar year-end plans to extend due date for Form 5500 and Form 8955-SSA.
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