The following non-exhaustive list describes year-end action items and the annual notices for retirement plans that generally must be distributed within a reasonable time prior to the start of the plan year. For calendar year plans, providing the notices outlined below by December 1 will meet this requirement in most cases.
- Safe Harbor 401(k) Notice: For 401(k) plans that are designed to comply with the safe harbor requirements of the Code.
- Automatic Enrollment Notice: For any plan that includes automatic enrollment provisions.
- Qualified Automatic Contribution Arrangement Notice: For plans that are designed to comply with the Code?ÃÃs qualified automatic contribution provisions.
- Eligible Automatic Contribution Arrangement Notice: For plans that are designed to comply with the Code?ÃÃs eligible automatic contribution provisions.
- Qualified Default Investment Alternative (?ãQDIA?ÃÂ¥) Notice: For plans with participant-directed investments that include a QDIA in which a participant?ÃÃs account will be invested if the participant fails to make an investment election.
- Quarterly fee disclosure notice.
- Annual funding notice for defined benefit plans.