Retirement Plan Administration
From 401(k) compliance testing to 403(b) filings for schools and nonprofits — NBS handles the complexity so your plan runs smoothly, year after year.
Retirement Plans
Which plan type fits your organization?
Retirement plan rules differ significantly between for-profit employers and governmental or tax-exempt organizations. Choose your path below.
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.
