Private-Sector Retirement Plans
Plan design, compliance testing, and Form 5500 filing for for-profit employers and ERISA-covered tax-exempts — from 401(k) and Profit Sharing to Defined Benefit, ERISA 403(b), ESOPs, MEPs, PEPs, and Pension Plans.
TPA Services
What NBS does for your plans
Every Private-Sector Retirement plan includes these core administration services — handled end-to-end by NBS.
Plan Design
Custom plan structures tailored to your workforce, goals, and budget.
Non-Discrimination Testing
Annual ADP/ACP, Top Heavy, 415, and other required compliance testing.
Form 5500 Preparation and Filing
Complete preparation and filing of required annual returns and schedules.
Distribution and Payment Transaction Support
Processing of participant distributions, loans, and hardship withdrawals.
Document Only Services
Plan document drafting, amendments, and restatements as regulations change.
Private-Sector Retirement
Plans we administer
Every plan comes with a dedicated Account Manager, compliance calendar, and coordination with your recordkeeper and financial advisor.
Non-profit, school, or government entity?
See our Governmental & Nonprofit plans — including 403(b) administration.
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.
