Employer Guide to Q4 2026 Compliance Deadlines for Retirement and Welfare Benefit Plans
EMPLOYER GUIDE TO Q4 2026 COMPLIANCE DEADLINES FOR RETIREMENT AND WELFARE BENEFIT PLANS
The fourth quarter is an important time for employers and plan administrators to take stock of their employee benefit plans and prepare for the year ahead. In addition to recurring year-end administrative tasks, Q4 brings a wave of compliance deadlines for employer- sponsored retirement and health plans. Missing a deadline can result in additional administrative work, potential penalties, and other negative consequences (such as losing a plan’s safe harbor status) – so we created this Employer Guide to help you keep track of it all. The charts on the following pages identify key upcoming compliance dates for certain defined contribution plans, certain defined benefit plans, and certain group health plans. You should review these deadlines against your specific plan documents and consult with benefits counsel, third-party administrators, recordkeepers, insurance providers, and other service providers as appropriate. Now is also a good time to do a broader benefits review as you prepare for the open enrollment period and the 2027 plan year. We will continue to monitor developments in this area and provide updates as warranted, so make sure you are subscribed to the Fisher Phillips Insight System to receive the latest developments straight to your inbox. If you have any questions, contact your Fisher Phillips attorney, the author of this Insight, or any attorney in our Employee Benefits and Tax Practice Group.
Key Q4 Compliance Deadlines for 401(k) and Other Defined Contribution Plans*
*This chart is for single employer, private sector plans subject to ERISA that use a calendar-year plan year. It covers annual and periodic notice and reporting requirements; it generally does not cover initial or event-based notice or reporting requirements.
2026 ONLY
Deadline
Requirement
Action Item
Extended deadline to amend qualified plans for certain required and discretionary amendments, including under the SECURE Act, CARES Act, and SECURE 2.0 Act
Ensure plan is properly amended for any applicable required amendments and to reflect any discretionary changes that were operationally put into effect during 2026
December 31, 2026
(IRS Notice 2024-2)
Key Q4 Compliance Deadlines for 401(k) and Other Defined Contribution Plans*
ANNUAL AND PERIODIC
Deadline
Requirement
Action Item
Form 5500 (or Form 5500-SF, as applicable) (IRC § 6058(a) and ERISA §§ 104, 4065)
Complete and file Form 5500/Form 5500-SF (and any required schedules and attachments) electronically using the DOL’s EFAST2 system
October 15, 2026 (for the 2025 plan year), if a Form 5558 filing extension was obtained (otherwise, the deadline was July 31, 2026)
December 15, 2026 (for the 2025 plan year), if a Form 5558 filing extension was obtained (otherwise, the deadline was September 30, 2026)
Furnish a Summary Annual Report to each participant and to each beneficiary receiving benefits under the plan
Summary Annual Report
(29 C.F.R. § 2520.104b-10)
At least once each calendar quarter , with regard to each participant or beneficiary who has the right to direct investments of the assets in their account under the plan
Provide the required statements to participants and beneficiaries New for 2026: At least one benefit statement each calendar year must be furnished on paper in written form, unless an exception under ERISA § 105(a)(2)(E) applies. Note: The DOL issued Field Assistance Bulletin 2026-02 indicating temporary "good faith" compliance relief for 2026.
AND
At least once each calendar year , with regard to each participant or beneficiary who has their own account under the plan but does not have the right to direct investments of assets in their account
Periodic Benefit Statement
(ERISA § 105(a))
AND
Upon a written request , with regard to a plan beneficiary not described above (each individual is limited to one request per 12- month period)
If you opt to use this alternative method , provide each “unenrolled participant” (any employee who is eligible to participate in the plan but has not yet enrolled) with an annual notice of their eligibility to participate and any applicable election deadlines, in accordance with all requirements under ERISA § 111 and IRC § 414(bb)
Annual Reminder Notice for Unenrolled Participants
During the plan’s annual open season election period
(ERISA § 111 and IRC § 414(bb))
OR
Note: This notice is required only if it is used as an alternative to providing unenrolled participants periodic disclosures, notices, or plan documents as otherwise required.
Within a “reasonable period” before the next plan year begins , if there is no annual open season election period
Key Q4 Compliance Deadlines for 401(k) and Other Defined Contribution Plans*
PLANS WITH DEFERRED VESTED PARTICIPANTS (applicable only if plan subject to the vesting standards of ERISA § 203)
Deadline
Requirement
Action Item
Form 8955-SSA
(IRC § 6057(a))
Note: This reporting requirement applies only with regard to plan years in which one or more participants separated from service covered by the plan with a deferred vested benefit under the plan. Forms due in 2026 for the 2025 plan year must report participants who separated from service during the 2024 plan year, are entitled to vested benefits, and have not previously been reported, if any. Participants who separated from service during the 2025 plan year and are entitled to deferred vested benefits may also be reported on the 2025 plan-year form.
Complete and file Form 8955- SSA with the IRS either electronically (mandatory for some plans) or on paper
October 15, 2026 (for the 2025 plan year), if a Form 5558 filing extension was obtained (otherwise, the deadline was July 31, 2026)
Furnish an individual statement (as described in IRC § 6057(e)) to each deferred vested participant reported on the Form 8955-SSA for the applicable plan year(s)
Individual Statement to Separated Participants With Deferred Vested Retirement Benefits
Same as above
PARTICIPANT-DIRECTED PLANS ONLY
Deadline
Requirement
Action Item
December 1, 2026 (or sooner if necessary to provide a “reasonable period of time” before the 2027 plan year begins) Note: If the QDIA Notice is combined with an EACA, QACA, or Safe Harbor 401(k) Notice (see below), it must also comply with the timing requirements for those notices.
Provide required annual QDIA notice to participants and beneficiaries on whose behalf an investment in a QDIA may be made (may be combined with an EACA, QACA, or Safe Harbor 401(k) Notice)
Annual Qualified Default Investment Alternative (QDIA) Notice (29 C.F.R. § 2550.404c- 5(c)(3)(ii))
Key Q4 Compliance Deadlines for 401(k) and Other Defined Contribution Plans*
Deadline
Requirement
Action Item
Quarterly Disclosures Related to Administrative and Individual Expenses Actually Charged
Provide required disclosures to each participant and beneficiary
At least once in any three-month period
(29 CFR § 2550.404a-5)
Annual Disclosures of Plan- Related Information, Investment-Related Information, andAdministrative and Individual Expenses That May Be Charged
At least “annually” (at least once in any 14-month period)
Provide required disclosures to each participant and beneficiary
(29 CFR § 2550.404a-5)
AUTOMATIC-ENROLLMENT PLANS ONLY
Deadline
Requirement
Action Item
Provide required notice to each participant who is subject to the ACA for the applicable plan year (may be combined with the annual QDIA Notice or the annual Safe Harbor Notice, as applicable)
Annual Automatic Contribution Arrangement (ACA) Notice – ACA Plans Only
Within a “reasonable period” before the 2027 plan year begins; for example, December 2
(ERISA § 514(e)(3))
Annual Eligible Automatic Contribution Arrangement (EACA) Notice – EACA Plans Only
December 1, 2026 (or sooner, if necessary to give participants a “reasonable period of time” to opt out or change the level of default EACA contributions for the 2027 plan year – but no sooner than October 2, 2026)
Provide required EACA Notice to each participant subject to the EACA for the applicable plan year
(IRC § 414(w)(4))
December 1, 2026 (or sooner, if necessary to give participants a “reasonable period of time” to elect changes to the automatic contribution and/or investment for the 2027 plan year – but no sooner than October 2, 2026)
Annual Qualified Automatic Contribution Arrangement (QACA) Notice
Provide an annual QACA Notice to each participant subject to the QACA for the applicable plan year
(IRC § 401(k)(13)(E))
Key Q4 Compliance Deadlines for 401(k) and Other Defined Contribution Plans*
TRADITIONAL SAFE HARBOR 401(K) PLANS ONLY
Deadline
Requirement
Action Item
Annual Safe Harbor Notice – Safe Harbor 401(k) Plans Only
(IRC § 401(k)(12)(D))
December 1, 2026
Provide required notice to each eligible employee
Note: The SECURE Act eliminated this requirement for safe harbor 401(k) plans that satisfy certain safe harbor nonelective contribution requirements.
(but no sooner than October 2, 2026)
Key Q4 Compliance Deadlines for Defined Benefit Plans* *This chart is for private-sector, single-employer defined benefit plans that are subject to ERISA and that use a calendar-year plan year . It covers annual and periodic notice and reporting requirements with deadlines that fall (or could fall) within Q4; it generally does not cover initial or event-based requirements.
2026 ONLY
Deadline
Requirement
Action Item
Extended deadline to amend qualified plans for certain required and discretionary amendments, including under the SECURE Act, CARES Act, and SECURE 2.0 Act
Ensure plan is properly amended for any applicable required amendments. Discretionary amendments implementing SECURE, CARES, or SECURE 2.0 provisions may be adopted by December 31,
December 31, 2026
2026, even if operationally implemented in prior years.
(IRS Notice 2024-2)
Key Q4 Compliance Deadlines for Defined Benefit Plans*
ANNUAL AND PERIODIC
Deadline
Requirement
Action Item
Form 5500 (or Form 5500- SF, as applicable) (IRC § 6058(a) and ERISA §§ 104, 4065)
Complete and file Form 5500/Form 5500-SF (and any required schedules and attachments) electronically using the DOL’s EFAST2 system Furnish a Summary Annual Report to each participant and to each beneficiary receiving benefits under the plan Ensure required statement is timely provided (or, in lieu of meeting the triennial requirement, provide the “alternative notice” described under ERISA § 105(a)(3)(A) at least once each year) New for 2026: These benefit statements (but not the alternative notices) must be furnished on paper in written form, unless an exception under ERISA § 105(a)(2)(E) applies.
October 15, 2026 (for the 2025 plan year), if a Form 5558 filing extension was obtained (otherwise, the deadline was July 31, 2026)
December 15, 2026 (for the 2025 plan year), if a Form 5558 filing extension was obtained (otherwise, the deadline was September 30, 2026)
Summary Annual Report (29 C.F.R. § 2520.104b-10)
At least once every 3 years (does not necessarily have to be during Q4), with regard to each participant who has a nonforfeitable accrued benefit and is employed by the employer maintaining the plan at that time
Periodic Benefit Statement (ERISA § 105(a)(1)(B))
Note: ERISA § 105(a)(3) provides limited relief for defined benefit plans, including an alternative notice option
AND
Upon a participant or beneficiary’s written request (each individual is limited to one request per 12-month period)
Key Q4 Compliance Deadlines for Defined Benefit Plans*
PLANS WITH DEFERRED VESTED PARTICIPANTS (applicable only if plan subject to the vesting standards of ERISA § 203)
Deadline
Requirement
Action Item
Form 8955-SSA
(IRC § 6057(a))
Note: This reporting requirement applies only with regard to plan years in which one or more participants separated from service covered by the plan with a deferred vested benefit under the plan. Forms due in 2026 for the 2025 plan year must report participants who separated from service during the 2024 plan year, are entitled to vested benefits, and have not previously been reported, if any. Participants who separated from service during the 2025 plan year and are entitled to deferred vested benefits may also be reported on the 2025 plan- year form.
October 15, 2026 (for the 2025 plan year), if a Form 5558 filing extension was obtained (otherwise, the deadline was July 31, 2026) Note: The 2026 filing deadline applies with regard to participants who separated from service covered by the plan during the 2024 plan year (if any) and are required to be reported on Form 8955-SSA (though deferred vested participants who separated from service during the 2025 plan year may also be included).
Complete and file Form 8955- SSA with the IRS either electronically (mandatory for some plans) or on paper
Individual Statement to Separated Participants With Deferred Vested Retirement Benefits
Furnish an individual statement (as described in IRC § 6057(e)) to each deferred vested participant reported on the Form 8955-SSA for the applicable plan year(s)
Same as above
(IRC § 6057(e)) and ERISA §105(c))
PBGC-COVERED PLANS ONLY
Deadline
Requirement
Action Item
Submit required premium payment and filing electronically through PBGC’s online filing website (My PAA). New for 2026: The paper check payment option is no longer available.
PBGC Premium Payment and Comprehensive Premium Filing (ERISA §§ 4006-4007 and PBGC’s Premium Regulations)
October 15, 2026
Key Q4 Compliance Deadlines for Defined Benefit Plans* *This chart is for private-sector, single-employer defined benefit plans that are subject to ERISA and that use a calendar-year plan year . It covers annual and periodic notice and reporting requirements with deadlines that fall (or could fall) within Q4; it generally does not cover initial or event-based requirements. Key Q4 Compliance Deadlines for Employer-Sponsored Group Health Plans* *This chart is for private-sector, employer-sponsored group health plans that are subject to ERISA and use a calendar-year plan year . It covers annual and periodic notice and reporting requirements that fall (or could fall) within Q4; it generally does not cover initial, event-based, or “upon request” requirements.
2026 ONLY
Deadline
Requirement
Action Item
Deadline
Requirement Form 5500 (or Form 5500-SF, as applicable) (ERISA § 104) Note: Small plans meeting certain conditions are exempt from this requirement. Extended deadline to amend qualified plans for certain required and discretionary amendments, including under the SECURE Act, CARES Act, and SECURE 2.0 Act (IRS Notice 2024-2) Annual Medicare Part D Notice of Creditable Coverage (42 CFR § 423.56(c)) Note: This requirement generally applies to group health plans that offer prescription drug coverage, subject to limited exceptions.
Action Item
Ensure plan is properly amended for any applicable required amendments. Discretionary amendments implementing SECURE, CARES, or SECURE 2.0 provisions may be adopted by December 31, Provide required disclosures to Part D-eligible individuals enrolled or seeking to enroll in the plan’s prescription drug coverage 2026, even if operationally implemented in prior years. Complete and file Form 5500/Form 5500-SF (and any required schedules and attachments) electronically using the DOL’s EFAST2 system Note: Group health plans subject to the Part D disclosure rules also must submit an annual disclosure to CMS regarding creditable coverage status of their prescription drug plan. This annual disclosure must be submitted online by March 2 of the applicable plan year. Learn more here.
October 15, 2026 (for the 2025 plan year), if a Form 5558 filing extension was obtained (otherwise, the deadline was July 31, 2026)
December 31, 2026
Prior to October 15, 2026 (prior to the commencement of the Annual Coordinated Election Period, which runs October 15 to December 7, for the following calendar year) Note: This is the deadline for the annual notice only; other distribution timing requirements apply.
Key Q4 Compliance Deadlines for Employer-Sponsored Group Health Plans*
Deadline
Requirement
Action Item
Provide an SBC (for each benefit package offered for the 2027 plan year) to each eligible participant and beneficiary, either in paper form or, if certain criteria are met, electronically Note: A single SBC may be provided to a participant and their beneficiaries (if any) at the participant’s last known address, unless a beneficiary’s last known address is different from the participant’s (in which case a separate SBC must be provided to the beneficiary at their last known address).
Summary of Benefits and Coverage (SBC) (29 § C.F.R. 2590-715-215) Note: A fully insured group health plan can satisfy the SBC requirement if the insurance issuer provides timely and complete SBCs to the individuals.
Various timing requirements. In the context of annual enrollment, SBC(s) generally must be included as part of the written enrollment/application materials. However, if reenrollment is automatic , SBCs generally must be provided by December 1, 2026 (regarding coverage for the 2027 plan year).
Summary Annual Report
(29 C.F.R. § 2520.104b-10)
Furnish a Summary Annual Report to each participant (no requirement to send to beneficiaries)
December 15, 2026 (for the 2025 plan year), if a Form 5558 filing extension was obtained (otherwise, the deadline was September 30, 2026)
Note: Certain welfare plans, including totally unfunded plans and plans exempt from the Form 5500 filing requirement, are exempt from this requirement.
Annual Gag Clause Prohibition Compliance Attestation (ERISA § 724, IRC § 9824, and Public Health Service Act § 2799A-9) Note: This requirement applies to (in addition to certain health insurance issuers) fully insured and self-insured group health plans (including ERISA plans) but excluding plans offering only excepted benefits (among other limited exceptions).
Submit the attestation electronically using the Health Insurance and Oversight System.
December 31, 2026
Key Q4 Compliance Deadlines for Employer-Sponsored Group Health Plans*
Deadline
Requirement
Action Item
Ensure required notice is provided annually to each participant and beneficiary (may be included with open enrollment materials or in the SPD, if distributed annually)
Annually
WHCRA Notice
Notice of Premium Assistance Under Medicaid and the Children’s Health Insurance Program (Employer Chip Notice)
Ensure required notice is provided annually to all employees (may be provided with the SPD, enrollment packets, or open season materials, if such materials are provided to all employees and in accordance with all DOL disclosure rules)
Annually
(ERISA § 701(f)(3)(B)(i)))
Note: This requirement applies to employers that maintain a group health plan in a state that provides premium assistance under Medicaid or CHIP.
JENNIFER S. KIESEWETTER – Partner
KATIE REYNOLDS – Associate
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