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)
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