Retirement Plan Tax Talk: 2026 Deadlines
The first quarter of the year is often a mad dash for anyone in a business driven by tax filing deadlines. For calendar-year retirement plans, here are the upcoming deadlines to help you understand the dates driving Navia’s plan reconciliation, testing, audit, and Form 5500 filing schedules.
| Upcoming Compliance Deadlines | Related Details |
|---|---|
| March 16, 2026 | For Defined Contribution (DC) Plans that are NOT safe harbor and NOT certain EACA automatic enrollment, the deadline for corrective distributions for failed ADP/ACP tests to highly compensated employees, to avoid a 10% excise tax on the employer. Target date by which any participants with Self-Directed Brokerage Accounts (SDBAs) have provided all their account statements for 2025. Employer contributions due to the plan’s trust for S Corporations and Partnerships to take deductions with no tax extension. |
| April 15, 2026 | Deadline for corrective distributions to participants of excess deferral amounts under Internal Revenue Code Section 402(g). Employer contributions due to the plan’s trust for C Corporations and Sole Proprietors to take deductions with no tax extension. |
| June 30, 2026 | For certain EACA auto-enrollment Defined Contribution Plans, the deadline for corrective distributions for failed ADP/ACP tests to highly compensated employees (HCEs), to avoid a 10% excise tax on the employer. |
| July 31, 2026 | Regular 5500 filing deadline. We endeavor to have all plans, except audit plans, filed by this date. Date by which Navia files extensions for all plans that will not make the regular filing deadline. For partnerships and sole proprietors, if we do not have all the K-1s by this date, we will extend the Form 5500 due date. |
| September 15, 2026 | Employer contributions due to the plan’s trust for S Corporations and Partnerships to take deductions with a tax extension. Tax filing deadlines for these entities. |
| October 15, 2026 | Employer contributions due to the plan’s trust for C Corporations and Sole Proprietors to take deductions with tax extension. Tax filing deadlines for these entities. Important: Navia needs to receive confirmation of your final contributions at least one week in advance to process them before the filing due date. Final 5500 filing deadline. There can be significant penalties for missing this filing deadline, exceeding $1,000 per day. |
Regularly Review of Retirement Plan Beneficiaries is Key
Now is the perfect time to remind participants to review the beneficiary information on their retirement plan and make any necessary updates. Ideally, participants should review beneficiary designations at least annually or whenever they experience a significant life event. If we do not have beneficiaries on file, distributing assets can become exceedingly complicated and expensive for the participant and, potentially, for the Plan Sponsor.
We Are Here to Help
As always, we are here to support you and your employees. Please contact your Navia Client Service Manager for additional information or assistance with meeting these important deadlines, or for any questions about reminding participants to update their beneficiaries.