Important Compliance Deadlines – Spring 2026
April 15
- Deadline for corrective distributions to participants of excess deferral amounts under Internal Revenue Code Section 402(g).
- Deadline for the first 2026 minimum funding quarterly installment payment for defined benefit plans that had a funding shortfall in 2025.
- Employer contributions due to the plan’s trust for C corporations with a December 31 fiscal year-end in order to take deductions (with no corporate tax extension).
April 30
-
Deadline for sponsors of single-employer and multi-employer defined benefit pension plans to send their annual funding notice to participants, beneficiaries, and labor organizations representing participants. Small plans, i.e., those covering fewer than 100 participants, must provide the notice by the IRS filing due date of the plan’s Form 5500; the notice takes the place of the summary annual report for a defined benefit plan.
-
Reconciliation filing and payment for the 2025 comprehensive Pension Benefit Guaranty Corporation premium due to the PBGC for defined benefit plans that filed an earlier estimated variable rate premium in the October 15, 2025 comprehensive filing.
May 15
- Deadline for participant-directed defined contribution plans to supply participants with the quarterly benefit statements, including plan fees and expenses charged to individual plan-accounts during the first quarter.
June 29
- Deadline for retirement plans with publicly traded employer securities to file their Form 11-K annual report (180 days after the end of the retirement plan year).
June 30
- Deadline for corrective distributions for failed ADP/ACP tests for Eligible Automatic Contribution Arrangement (EACA) plans.
We Are Here to Help
Your Alliance Team is here to support you. Please contact us for additional information or assistance in meeting some of these important deadlines.