Upcoming deadline alert! Plan sponsors should prepare for these upcoming January 2022 deadlines to ensure federal compliance and avoid penalties.

  • January 15, 2022: Final minimum funding payment due for DB plans that had a funding shortfall in 2020.
  • January 31, 2022: Participant data due to (many) recordkeepers for average deferral and average contribution percentages, top-heavy and 402(g) compliance testing.
  • January 31, 2022: Form 1099-R due to participants who received distributions from a qualified retirement plan in 2021.
  • January 31, 2022: Form 945 generally due to the IRS for pension withholding.

If you would like more information or need assistance with upcoming deadlines, please reach out to your Groom attorney.


Latest Resources


July 31, 2023

Practising Law Institute



Groom Publication