May 2019

15th: 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 this year.

July 2019

1st: EACA ADP/ACP Corrective Testing – ADP/ACP refunds are due to highly compensated employees (HCEs) to avoid a 10% excise tax on the employer for plans that have elected to participate in an Eligible Automatic Enrollment Arrangement. Note: Deadline is normally June 30th, which this year falls on a Sunday.

15th: Defined Benefit Contributions – Deadline for Defined Benefit Plans to make the second quarter contribution.

29th: Summary of Material Modifications (SMM) – A SMM is due to participants no later than 210 days after the end of the plan year if a plan change or amendment was adopted in that year.

31st: Due date for calendar-year plans for the filing of Form 5500 (Annual Return Report of Employee Benefit Plan), Form 5558(Application for Extension of Time to File Certain Employee Plan Returns), Form 5330 (Return of Excise Taxes Related to Employee Benefit Plans), and Form 8955-SSA (Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits).

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