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Cash balance plan deadline finder

The dates that matter for your plan year, from the last payroll to the last day to adopt and fund the plan.

A single-member LLC counts as a sole proprietor, and a multi-member LLC as a partnership, unless it chose to be taxed as a corporation.

For a plan and a business that both use the calendar year. A date on a weekend moves to the Monday after; public holidays are not taken into account.

  1. December 31, 2026

    Last payroll for 2026

    The plan counts W-2 pay, and payroll for the year closes on December 31.

  2. August 2, 2027

    Form 5500-EZ dueIf it applies

    Needed once plan assets pass $250,000, and in the plan's final year. Form 5558 extends it by 2½ months.

  3. September 15, 2027

    Last day to adopt the plan

    A plan signed by the business's 2026 tax filing deadline, including extensions, counts for 2026 (IRC 401(b)(2)).

  4. September 15, 2027

    Last day to contribute for a 2026 deduction

    Contributions made by the business's tax filing deadline, including extensions, are deducted for the plan year (IRC 404(a)(6)).

  5. September 15, 2027

    Minimum required contribution due

    The minimum must be in the plan within 8½ months after the plan year ends (IRC 430(j)(1)).

  6. October 15, 2027

    Form 5500-EZ due with an extensionIf it applies

    Only if Form 5558 was filed by the original due date.

What the dates mean

Since the SECURE Act, a business can adopt a new plan after the year ends and still have it count for that year, as long as it is adopted by the business's tax filing deadline, including extensions. Contributions made by the same date are deductible for the year.

Corporations have one earlier date that matters: the plan counts W-2 pay, and payroll for the year closes on December 31. If you want a higher salary to support a larger contribution, it has to run before then.

The minimum required contribution is due 8½ months after the plan year ends. Form 5500-EZ is needed once the plan holds more than $250,000, and in the plan's final year. See cash balance plan deadlines.

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