If your plan year is based on the calendar year, several important deadlines are coming up quickly.  December is a busy month for compliance.  Here are some of the dates to watch for:

1st - Deadline to send annual 401(k) safe harbor notice
6th – Deadline to return HCE questionnaires
10th - Deadline for requesting plan amendment to be signed by end of year
15th - Extended deadline to distribute Summary Annual Report to participants
-  Deadline for requesting cash outs for the next quarter
31st - Deadline for processing ADP refunds with 10% excise tax
- Deadline to sign any plan amendment for discretionary changes
- Deadline to sign amendment to convert existing 401(k) plan to a safe harbor 401(k) plan
- Deadline to sign amendment to remove safe harbor status for the following year
- Deadline for depositing top heavy employer contributions for prior year

If your plan year is not aligned with the calendar year, contact your plan administrator for adjusted compliance deadlines.