2018 Spring-AT.ai

Testing Deadlines C-Corporations: The deadline to fund the employer contribution is three and a half months following the end of the tax year. If an extension was filed, you have an additional six months after the original deadline. S-Corporations: To fund employer contributions, the deadline is two and a half months following the end of the tax year. If an extension was filed for your taxes, it is extended an additional six months after the original deadline. Partnerships: The deadline to fund employer contributions is two and a half months following the end of the tax year. If an extension was filed for your taxes, it is extended an additional six months after the original deadline.

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)

Partnership

1065

March 15 (2½ months following tax year-end)

September 15 (8½ months following tax year-end)

* 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.

Please be aware: if your plan fails the ADP and/or the ACP test, the standard due date to avoid a 10 percent excise tax on a corrective distribution remains at two and a half months following the end of the plan year.

Fidelity Bond Reminder ERISA requires that a plan must be bonded in the amount of not less than 10 percent of the plan assets. We recommend you contact your insurance agent to add this coverage if you do not have one in place. There are exceptions to Solo 401(k) plans.

If you have any questions, contact your relationship manager.

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