In 2025, plan sponsors of defined benefit and defined contribution retirement plans must stay on top of key deadlines to ensure compliance. Missing critical filing dates can lead to penalties and administrative headaches, so proactive planning is essential. Below, we highlight important dates for the upcoming year based on a calendar-year plan. Some deadlines may shift depending on the plan sponsor’s fiscal year, so it’s always best to verify specific requirements.
Best Practices for Plan Sponsors
To ensure compliance and maintain a well-functioning plan, consider these best practices:
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Review plan documents and procedures to align with regulatory changes.
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Conduct mid-year compliance testing to identify potential issues early.
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Verify census data accuracy with your recordkeeper to support ADP/ACP testing.
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Distribute Summary Plan Descriptions (SPDs) to newly eligible employees within 90 days.
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Provide annual lifetime income illustrations to defined contribution plan participants.
Staying ahead of these best practices will help plan sponsors navigate 2025 with confidence.
For a complete list of compliance requirements and detailed guidance, download our Download Our 2025 Deadlines & Important Dates Report here!
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