{"id":2609,"date":"2025-02-06T16:38:30","date_gmt":"2025-02-06T21:38:30","guid":{"rendered":"https:\/\/www.mgocpa.com\/?post_type=perspective&#038;p=2609"},"modified":"2025-07-17T09:19:11","modified_gmt":"2025-07-17T14:19:11","slug":"erisa-2025-compliance-calendar","status":"publish","type":"perspective","link":"https:\/\/www.mgocpa.com\/perspective\/erisa-2025-compliance-calendar\/","title":{"rendered":"ERISA 2025 Compliance Calendar: Key Dates"},"content":{"rendered":"\n<p><strong>Key Takeaways:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Stay compliant with ERISA by tracking key 2025 deadlines for retirement plans.<\/li>\n\n\n\n<li>Be aware of critical contribution limits and participant notices.<\/li>\n\n\n\n<li>Conduct mid-year testing to address compliance risks early.<\/li>\n<\/ul>\n\n\n\n<p>&#8212;<\/p>\n\n\n\n<p>As you work to maintain compliance with your defined benefit or defined contribution retirement plan in 2025, keep the following deadlines and other important dates in mind. Dates assume a calendar year plan. Some deadlines may not apply, or dates may shift based on the plan sponsor\u2019s fiscal year.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">2025 Employee Retirement Income Security Act (ERISA) Dates to Know<\/h1>\n\n\n\n<p><strong>JANUARY 15<br>Fund:<\/strong> Possible fourth quarter 2024 contribution due for defined benefit pension plans.<\/p>\n\n\n\n<p><strong>JANUARY 31<br>Action: <\/strong>File IRS Form 945, Annual Return of Withheld Federal Income Tax, for non-payroll income taxes, such as taxes withheld by retirement plans, during 2024.<br><strong>Action:<\/strong> Distribute IRS Form 1099-R to participants for 2024 retirement plan distributions.<\/p>\n\n\n\n<p><strong>FEBRUARY 10<\/strong><br><strong>Action: <\/strong>File IRS Form 945 for 2024 non-payroll withholding if taxes were paid in full and deposited on time.<\/p>\n\n\n\n<p><strong>FEBRUARY 28<\/strong><br><strong>Action: <\/strong>File IRS Form 1096, Annual Summary and Transmittal of U.S. Information Returns, with IRS if using paper transmittal for 2024 tax year.<br><strong>Action: <\/strong>File IRS Form 1099-R in paper format with the IRS for 2024 retirement plan distributions.<\/p>\n\n\n\n<p><strong>MARCH 15<\/strong><br><strong>Action:<\/strong> Highly compensated employees who fail ADP\/ACP test for prior plan year must have refunds processed (other than eligible automatic contribution arrangements).<br><strong>Fund:<\/strong> Partnerships and S Corporations that are not getting an extension must fund employer contributions to receive tax deduction for the prior year.<\/p>\n\n\n\n<p><strong>MARCH 31<\/strong><br><strong>Action:<\/strong> Electronic filing deadline for Form 1099-R.<br><strong>Action:<\/strong> File IRS Form 5330 excise tax return and payment for excess 2023 ADP\/ACP contributions.<\/p>\n\n\n\n<p><strong>APRIL 1<\/strong><br><strong>Action:<\/strong> 401(k) plans with publicly traded employer stock that follow Article 6A of the Regulation S-X (SEC format) must file Form 11-K with the Securities and Exchange Commission.<br><strong>Action:<\/strong> Recordkeeper (or other responsible party) completes and files Form 1099-R electronically with the IRS for 2024 retirement plan distributions.<br><strong>Action<\/strong>: Deadline for 5% business owners and terminated participants who turned 73 in 2023 to receive their required minimum distribution (RMD).<\/p>\n\n\n\n<p><strong>APRIL 15<\/strong><br><strong>Distribute:<\/strong> Possible first quarter 2025 contribution due for defined benefit pension plans.<br><strong>Fund:<\/strong> Possible first quarter 2025 contribution due for defined benefit pension plans.<br><strong>Distribute:<\/strong> Participants who contributed over 402(g) or 415 limits in the previous year must be refunded the excess amount.<br><strong>Action:<\/strong> File PBGC Form 4010, Notice of Underfunding for single-employer defined benefit plans with more than $15 million aggregate underfunding.<br><strong>Fund:<\/strong> C Corporations and Sole Proprietors that are not getting an extension must fund employer contributions to receive tax deduction for the prior year.<br><strong>Fund:<\/strong> IRA contributions for the prior tax year must be funded.<\/p>\n\n\n\n<p><strong>APRIL 30<\/strong><br><strong>Action: <\/strong>Send annual funding notice to participants of single- and multi-employer defined benefit plans with over 100 participants.<\/p>\n\n\n\n<p><strong>MAY 15<\/strong><br><strong>Action:<\/strong> Start your mid-year compliance audit to ensure all records and documentation are up to date.<\/p>\n\n\n\n<p><strong>JUNE 29<\/strong><br><strong>Action:<\/strong> 401(k) plans with publicly traded employer stock must file SEC Form 11-K with the Securities and Exchange Commission or file an extension on SEC Form 12b-25.<\/p>\n\n\n\n<p><strong>JUNE 30<\/strong><br><strong>Action:<\/strong> Highly compensated employees who fail ADP\/ACP test for prior plan year must have refunds processed, if an eligible automatic contribution arrangement (EACA).<\/p>\n\n\n\n<p><strong>JULY 14<\/strong><br><strong>Action: <\/strong>401(k) plans with publicly traded employer stock that requested a 15-calendar day extension (SEC Form 12b-25) for the SEC Form 11-K must file the SEC Form 11-K with the Securities and Exchange Commission.<\/p>\n\n\n\n<p><strong>JULY 15<\/strong><br><strong>Fund:<\/strong> Possible second quarter 2025 contribution due for defined benefit pension plans.<\/p>\n\n\n\n<p><strong>JULY 31<\/strong><br><strong>Action:<\/strong> File IRS Form 5500, Annual Return\/Report of Employee Benefit Plan, and IRS Form 8955-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits, for the 2024 plan year.<br><strong>Action:<\/strong> To request an extension of time to file IRS Form 5500, file IRS Form 5558.<\/p>\n\n\n\n<p><strong>SEPTEMBER 15<\/strong><br><strong>Fund:<\/strong> If an extension was filed, this is the deadline to fund employer contributions for Partnerships and S Corporations.<br><strong>Fund:<\/strong> Last date to make 2024 contributions for single- and multi-employer defined benefit pension plans.<\/p>\n\n\n\n<p><strong>SEPTEMBER 30<\/strong><br><strong>Action: <\/strong>Distribute Summary Annual Report (SAR) to participants if Form 5500 was filed on July 31.<br><strong>Action:<\/strong> File Form 5330 excise tax return for excess 2023 ADP\/ACP contributions, if due date was extended by Form 8868.<\/p>\n\n\n\n<p><strong>OCTOBER 3<br>Action:<\/strong> Distribute annual notices to participants no earlier than October 3 and no later than December 2, including notices for: 2026 401(k) Plan Safe Harbor Match, Automatic Contribution Arrangement Safe Harbor, Automatic Enrollment, and Qualified Default Investment Alternatives (QDIA).<\/p>\n\n\n\n<p><strong>OCTOBER 15<\/strong><br><strong>Fund:<\/strong> Possible third quarter 2025 contribution due for defined benefit pension plans.<br><strong>Action:<\/strong> Extended deadline for filing IRS Form 5500 and IRS Form 8955-SSA.<br><strong>Action: <\/strong>Extended deadline for filing individual and C Corp tax returns.<br><strong>Action:<\/strong> If an extension was filed, this is the deadline to fund defined contribution employer contributions for C Corporations and Sole Proprietors.<br><strong>Action:<\/strong> Open a Simplified Employee Pension (SEP) plan for extended tax filers.<br><strong>Action:<\/strong> Send annual funding notice to participants of single- and multi-employer defined benefit plans with 100 or fewer participants.<br><strong>Action:<\/strong> Defined benefit plan PBGC Premium filings and payments due.<\/p>\n\n\n\n<p><strong>OCTOBER 31<\/strong><br><strong>Action:<\/strong> Single-employer defined benefit plans that are less than 60% funded or are 80% funded and have benefit restrictions triggered must inform participants by October 31 or 30 days after the benefit restriction applies.<\/p>\n\n\n\n<p><strong>DECEMBER 1<br>Action:<\/strong> Distribute annual participant notices no later than December 2 for the 2026 upcoming calendar year plan year. These include notices for: 401(k) Plan Safe Harbor Match, Automatic Contribution Arrangement Safe Harbor, Automatic Enrollment, and Qualified Default Investment Alternatives (QDIA).<\/p>\n\n\n\n<p><strong>DECEMBER 15<\/strong><br><strong>Action:<\/strong> Extended deadline to distribute Summary Annual Report (SAR) when Form 5500 was filed on October 15.<\/p>\n\n\n\n<p><strong>DECEMBER 31<\/strong><br><strong>Action:<\/strong> Final deadline to process corrective distributions for failed ADP\/ACP testing; a 10% excise tax may apply.<br><strong>Action: <\/strong>Ongoing required minimum distributions (RMDs) for 5% business owners and terminated participants must be completed.<br><strong>Action:<\/strong> Amendments to change traditional 401(k) to safe harbor design, remove safe harbor feature or change certain discretionary modifications must be completed. Amendments to change to safe harbor non-elective design must be completed by December 1 of a given plan year for 3% or by December 31 of the following year for 4% contribution level.<br><strong>Action:<\/strong> Plan sponsors must amend plan documents for any discretionary changes made during the year. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Key Contribution Limits, Notices, and Best Practices for 2025 Retirement Plans<\/h2>\n\n\n\n<p>Plan sponsors should be aware of these critical contribution limits and participant notices for 2025:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>IRA contribution limits:<\/strong> The traditional and Roth individual retirement account (IRA)<br>contribution limit is $7,000. A fixed catch-up contribution of $1,000 is available for<br>participants aged 50 and older.<\/li>\n\n\n\n<li><strong>401(k), 403(b), and 457 deferral limits:<\/strong> Employee salary deferral limits are set at<br>$23,500, with an additional catch-up contribution limit of $7,500 for participants aged<br>50 and older.<\/li>\n\n\n\n<li><strong>Maximum annual additions:<\/strong> Defined contribution plan account additions (including<br>employee deferrals, employer contributions, and forfeitures) are capped at $70,000.<\/li>\n\n\n\n<li><strong>Defined benefit plan limitations:<\/strong> The maximum annual benefit under Section<br>415(b)(1)(A) is $285,000.<\/li>\n\n\n\n<li><strong>Highly compensated employee threshold: <\/strong>Under Section 414(q)(1)(B), the dollar<br>threshold to define &#8220;highly compensated employees&#8221; is $160,000.<\/li>\n\n\n\n<li><strong>Summary plan descriptions (SPDs): <\/strong>Newly eligible employees must receive an SPD<br>within 90 days of becoming covered by the plan.<\/li>\n\n\n\n<li><strong>Participant communications:<\/strong><br>o Provide quarterly statements and fee disclosures to defined contribution plan<br>participants.<br>o Distribute annual lifetime income illustrations for defined contribution plans.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Best Practices for 2025 Compliance<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Provisions under SECURE 2.0:<\/strong> Collaborate with your service provider or MGO\u2019s ERISA<br>advisory team to address required and discretionary SECURE 2.0 provisions taking effect in 2025.<\/li>\n\n\n\n<li><strong>Amendments:<\/strong> Execute discretionary amendments affecting plan design and<br>administration promptly to meet IRS deadlines.<\/li>\n\n\n\n<li><strong>Administrative alignment<\/strong>: Ensure administrative procedures align with the language in the plan document to prevent compliance issues.<\/li>\n\n\n\n<li><strong>Mid-year compliance testing:<\/strong> Conduct mid-year testing to identify and resolve potential failures in annual compliance tests.<\/li>\n\n\n\n<li><strong>Data accuracy: <\/strong>Validate the accuracy of the prior year\u2019s census data with your<br>recordkeeper. This data is critical for ADP\/ACP testing and other plan operations.<\/li>\n\n\n\n<li><strong>Compliance test review: <\/strong>Carefully review and approve testing results provided by the<br>plan administrator to verify accuracy and alignment with plan rules.<\/li>\n<\/ul>\n\n\n\n<p>By staying informed about these limits and implementing best practices, plan sponsors can<br>navigate compliance requirements effectively in 2025. For assistance, <a href=\"https:\/\/www.mgocpa.com\/contact\/\" target=\"_blank\" rel=\"noreferrer noopener\">contact the MGO team today<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Key Takeaways: &#8212; As you work to maintain compliance with your defined benefit or defined contribution retirement plan in 2025, keep the following deadlines and other important dates in mind. Dates assume a calendar year plan. Some deadlines may not apply, or dates may shift based on the plan sponsor\u2019s fiscal year. 2025 Employee Retirement [&hellip;]<\/p>\n","protected":false},"featured_media":2613,"template":"","meta":{"_acf_changed":false,"content-type":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"perspective_topic":[64],"perspective-type":[42],"class_list":["post-2609","perspective","type-perspective","status-publish","has-post-thumbnail","hentry","perspective_topic-tax-compliance-insights-resources","perspective-type-articles"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>ERISA 2025 Compliance Calendar: Key Dates - MGO CPA | Tax, Audit, and Consulting Services<\/title>\n<meta name=\"description\" content=\"Stay on track with key ERISA deadlines in 2025. 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