Retirement — Private Sector
About this plan
NBS provides comprehensive 401(k) plan administration — from plan design and document preparation to compliance testing and Form 5500 filing. We work alongside your recordkeeper and financial advisor so everything runs smoothly, year after year.
What's Included
For Employers
Focus on running your business. NBS keeps your 401(k) compliant, your filings on time, and your employees on track for a secure retirement.
For Participants
Your employer offers a 401(k) to help you build long-term savings. NBS works behind the scenes to keep the plan compliant and your money protected.
IRS Contribution Limits
Annual limits set by the IRS for tax-advantaged retirement contributions.
Elective Deferral Limit
All eligible employees
Age 50+ Catch-Up Contribution
Employees age 50 and older
Available if your plan permits.
Super Catch-Up Contribution
Employees ages 60–63 (SECURE 2.0)
Available if your plan permits.
Maximum Annual Additions
All contributions combined (employer + employee)
Age 50–59 & 64+
$32,500
Base $24,500 + catch-up $8,000
Ages 60–63 (SECURE 2.0)
$35,750
Base $24,500 + super catch-up $11,250
Combined totals assume your plan permits the applicable catch-up.
Catch-up contributions are plan-optional — your plan document governs which are available. Limits updated annually by the IRS. SECURE 2.0 super catch-up (ages 60–63) continues for 2026. View on IRS.gov →
Key Retirement Dates
Important annual deadlines for plan sponsors and participants.
January
- Jan 1
Plan Year Begins
New plan year starts for all calendar-year retirement plans.
March
- Mar 15
Employer Contribution Deadline (S-Corp / Partnership)
Employer match and profit-sharing contributions due for S-Corps and partnerships that filed their tax return by March 15.
April
- Apr 15
Tax Filing & IRA Contribution Deadline
Individual federal tax return due date (or extension deadline). Also the last day for prior-year IRA contributions.
July
- Jul 31
Form 5500 Filing Deadline
Annual return/report for calendar-year ERISA plans. File Form 5558 by this date to receive a 2.5-month extension.
September
- Sep 15
Employer Contribution Deadline (C-Corp with Extension)
Final deadline for employer contributions for C-Corporations that filed a tax extension.
October
- Oct 15
Extended Form 5500 Deadline
Final deadline for Form 5500 if a 2.5-month extension was filed by July 31.
December
- Dec 1
Safe Harbor Notice Deadline
Safe harbor plan notices must be distributed to eligible employees at least 30 days before the start of the new plan year.
- Dec 31
Plan Year End / RMD Deadline
Last day of the plan year for calendar-year plans. Required minimum distributions (RMDs) must be taken by this date for participants who have reached RMD age.
Dates reflect typical annual deadlines for calendar-year plans. Actual deadlines vary by plan document and filing elections. Consult your tax advisor or plan document for plan-specific due dates.
NBS administers more than 401(k) Plans
Many employers use NBS across multiple benefit types — consolidating administration simplifies vendor management and gives your employees a consistent experience. You may also be interested in these related plans.
