|
Census
and Asset Information must be returned to LAR by: |
|
| January 30, 2008 | All non Safe Harbor 401(k) Plans (or ASAP) |
| March 10, 2008 | Corporations not filing an extension (or ASAP) |
| April 10, 2008 | Non Incorporated businesses not filing an extension (or ASAP) |
|
Contribution
Deposit Deadlines: |
|
| January 21, 2008 | Final 401(k) deferrals for 2007 must be in the plan. No Exceptions |
| March
31, 2008 |
Final Safe Harbor Match deposits must be in the plan if funding was on a per payroll basis |
| April
15, 2008 |
Employer Contributions by Non Incorporated businesses not filing an extension |
| September
15, 2008 |
Defined Benefit Plan funding deadline, if on extension |
| September
15, 2008 |
Employer Contributions by Corporations (and LLC's taxed as such) if filing an extension |
| October
15, 2008 |
Employer Contributions by Non Incorporated businesses if filing an extension |
| Filing/Reporting
Deadlines: |
|
| January
15, 2008 |
Coupon 8109 (from IRS) for last quarter distribution taxes due |
| January
30, 2008 |
1099-R Forms must be mailed to participants (distribution log must have been returned to LAR by January 15th) |
| July
31, 2008 |
Deadline for 5500 Return if not on extension |
| October
15, 2008 |
Final Deadline for 5500 Returns with extension |
| THERE WILL BE A $75 CHARGE FOR FILING THE EXTENSION FOR YOUR 5500 RETURN | |
| LAR
Pensions, LLC must be advised of your Employer Contribution amount by
October 10th in order to meet the October 15th deadline | |
| Other
Important Deadlines: |
|
| November
30, 2007 |
Distribution of 401(k) Safe Harbor notices for 2008 |
| December
17, 2007 |
Last Distribution package must be received by LAR for processing in 2007 |
| January
15, 2008 |
Distribution Log due to LAR for preparation for 1099-R forms (or ASAP) |
| March
15, 2008 |
Refunds must be made for failed ADP tests to avoid penalties |