IRS Logo
Print - Click this link to Print this page

Mark Your Calendar

Here are some important deadlines in the upcoming months. Most of the dates are for calendar-year retirement plans; non-calendar-year plans must adjust some of these dates.

April 1:

  • Pay first required minimum distribution to non-owner participants who retired in 2014 and were at least age 70½ by Dec. 31. 2014, or turned 70 ½ in 2014 (see plan terms)
  • Pay first required minimum distribution to 5% owners who turned 70½ in 2014
  • Implement any changes in benefit restrictions under IRC Sect. 436 that may result from a decrease in the presumed AFTAP

April 15:

  • Return 2014 participant salary deferrals, including earnings, in excess of $17,500 ($23,000, if age 50 or older and plan allows catch up contributions)
  • Make first quarterly contribution installment for single-employer defined benefit plans for the 2015 plan year
  • Make 2014 self-employed, including partnership, employer contributions to be eligible for a 2014 tax deduction (if no extension was filed for tax return)
  • Set up SEP plan for 2014 if your business is a partnership (Sept. 15, 2015, if you file for an extension for your Form 1065)
  • Set up SEP plan for 2014 if you’re self-employed (Oct. 15, 2015, if you file for an extension for your Form 1040)
Page Last Reviewed or Updated: 01-Apr-2015