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Plan Sponsor's Calendar: DECEMBER


Nov. 29, 2019:


Consult your plan’s counsel or tax advisor regarding these and other items that may apply to your plan.


DECEMBER

  • Prepare to send year-end payroll and updated census data to the plan’s recordkeeper in January for year-end compliance testing. (Calendar year plans)

  • Verify that participants who terminated during the second half of the year selected a distribution option for their account balance and returned the necessary form.

  • Review plan operations to determine if any ERISA or tax-qualification violations occurred during the year and if using an IRS or DOL self-correction program would be appropriate.




Provided by Doug Fletcher - Prepared by Kmotion, Inc. Copyright 2019.

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