• The following non-exhaustive list of annual notices for retirement plans must be distributed within a reasonable time prior to the start of the plan year. For calendar year plans, providing them by December 1 will meet this requirement.
    • Safe Harbor 401(k) Notice – for 401(k) plans that are designed to comply with the safe harbor requirements of the Internal Revenue Code (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’s qualified automatic contribution provisions.
    • Eligible Automatic Contribution Arrangement Notice – for plans that are designed to comply with the Code’s eligible automatic contribution provisions.
    • Qualified Default Investment Alternative (“QDIA”) Notice – for plans with participant-directed investments that include a QDIA in which a participant’s account will be invested if the participant fails to make an investment election.
  • Distribute Summary Annual Reports within 9 months after plan year end or 2 months after the Form 5500 is due (with extension).
  • Contact service providers who have not provided, or have provided incomplete, fee disclosures to the plan.
  • Distribute quarterly fee disclosure notice.
  • Adopt amendments for 2012 plan design changes (remove references to IRS letter forwarding program).
  • Adopt amendments for 2013 plan design changes that would reduce future benefits.
  • Adopt hybrid plan amendments to ensure compliance with Code Section 411 age discrimination rules.
  • Adopt Code Section 436 amendment for defined benefit plans.
  • Plans with employer securities must comply with the new definition of “readily tradable on an established securities market” in IRS Notice 2011-19 to be exempt from the additional requirements imposed on non-tradable employer securities.
  • Governmental plans must be amended to include rollovers to non-spousal beneficiaries and qualified military service provisions.
  • Cycle B plans must be submitted to the IRS for a favorable determination letter by January 31, 2013.