2018 Winter-AT.ai

Year-end Compliance Testing

This year, we are implementing new deadlines for the completion (in good order) of your census package and census year-end information based on your plan setup.

Non-Safe Harbor Plans:

Funding Deadlines

January 31, 2018

The funding deadlines for 12/31 year-end plans are as follows:

Safe Harbor Plans: The deadlines vary depending on your year-end contribution intentions. January 31, 2018: if you are planning on making a year-end contribution or your plan requires a year-end true-up, and you are not planning on filing an extension

Extended Due Date

Entity Type Return

Due Date

C-Corporation *

1120

April 15 (3½ months following tax year-end)

October 15 (9½ months following tax year-end)

S-Corporation 1120-S

March 15 (2½ months following tax year-end)

September 15 (8½ months following tax year-end)

April 30, 2018: if you intend to file an extension with the IRS

Partnership

1065

March 15 (2½ months following tax year-end)

September 15 (8½ months following tax year-end)

April 30, 2018: if your plan’s contributions for the plan year have already been submitted

* C-Corporations with a 6/30 fiscal year-end will continue to have a 9/15 due date until tax years beginning after 12/31/25 at which point the deadline will be moved back to 10/15.

The Year-end Census Procedures guide details how to identify your final contributions for the plan year, access your census information from the website, and securely return the census information to us.

Online Enrollment With online enrollment, you no longer need to complete paper forms for enrollment, and contribution and beneficiary changes. For more information, click here.

Click here for a video with instructions on how to complete the census material.

If you are interested in learning more about online enrollment, contact your relationship manager.

If you have any questions, contact your relationship manager at 800.548.2995.