Defined Contribution Deadline
(falls on a Sunday in 2023 – plan accordingly)
►2023 RMDs are due.
►Deadline for correcting a failed ADP/ACP test.
►Deadline to adopt discretionary amendments to the plan, subject to certain exceptions.
►Deadline for a safe harbor plan to remove its safe harbor status for the following year or for an existing plan to convert to a safe harbor plan.
►Deadline to elect safe harbor status for the prior plan year with a nonelective
contribution of 4% or more of compensation.