Tom Chambers, QKA

Senior Plan Consultant

Credentials:

• American Society of Pension Professional & Actuaries:
  • QKA – Qualified 401(k) Administrator

Education:

• Mott Community College, Associate in Applied Science

Tom joined the PPS team in 2013

Contact info:

[email protected]
(810) 953-0418

Veronica Fox

Compliance Analyst

Education:

• Oakland University, Bachelor of Science in Marketing

Veronica joined the PPS team in 2021

Contact info:

[email protected]
(810) 579-0093

Cheryl Stough, QKC, QKA

Senior Plan Consultant

Credentials:

• American Society of Pension Professional & Actuaries
  • QKA – Qualified 401(k) Administrator
  • QKC – Qualified 401(k) Consultant

Education:

•  University of Toledo, Bachelor of Arts

Cheryl joined the PPS team in 2018

Contact info:

[email protected]
(810) 953-0367

Patty Dickerson, MSA, QPA, QKC, QKA

President

Credentials:

• American Society of Pension Professional & Actuaries
  • QPA – Qualified Pension Administrator
  • QKA – Qualified 401(k) Administrator
  • QKC – Qualified 401(k) Consultant

Education:

• Western Michigan University, Bachelor of Business Administration in Finance
• University of Michigan, Master of Science in Accountancy

Patty joined the PPS team in 2008

Contact info:

[email protected]
810-579-0089

Carolyn Bates, QPA, ERPA

Senior Plan Consultant

Credentials:

• American Society of Pension Professional & Actuaries
  • QPA – Qualified Pension Administrator
• Internal Revenue Service:
  • ERPA – Enrolled Retirement Plan Agent

Education:

• Clark University, Bachelor of Arts, Accounting and Economics

Carolyn joined the PPS team in 2023

Contact info:

[email protected]
(810) 953-0397

Victoria Polk

Participant Distributions and Loans

Victoria joined the PPS team in 2022

Contact info:

[email protected]
(810) 579-0094

Joe Amaya, QKA, C(k)P

Principal Partner – Sales & Marketing

Credentials:

• American Society of Pension Professional & Actuaries
  • QKA – Qualified 401(k) Administrator
• Financial Industry Regulatory Authority
  • C(k)P – Certified 401(k) Professional

Education:

•  Arizona State University, Bachelor of Business Administration in Management

Joe joined the PPS team in 2021

Contact info:

[email protected]
616-302-4008

Deborah Kowalczyk

Controller

Contact info:

[email protected]
(810) 953-0385

Gary Holvick Sr, CLU

Founding Partner

Contact info:

[email protected]
(810) 579-0090

Dianne Van Daele, MSBIT, QPA, QKC, QKA, CBC

Senior Plan Consultant

Credentials:

• American Society of Pension Professional & Actuaries
  • QPA – Qualified Pension Administrator
  • QKA – Qualified 401(k) Administrator
  • QKC – Qualified 401(k) Consultant
• Kravitz:
  • CBC – Cash Balance Consultant

Education:

• Walsh College, Bachelor of Business Administration in Finance
• Walsh College, Master of Science in Information Technology
• Certifications in Website Design and Database Administration

Dianne originally joined the PPS team in 2003 and then returned in 2021

Contact info:

[email protected]
(810) 498-4048

Karen Castaldi

Senior Plan Consultant

Education:

• Purdue University, Bachelor of Science in Business

Karen joined the PPS team in 2012

Contact info:

[email protected]
(810) 953-0397

December

December 1

• Deadline for sending annual 401(k) and (m) safe harbor notice to participants.*
• Deadline for sending annual qualified default investment alternative (QDIA) notice to participants.*
• Deadline for sending automatic contribution arrangement notice (ACA) to participants.*

December 15

• Extended deadline for distributing Summary Annual Report (SAR)to participants.

December 31

• Deadline for processing corrective distributions for the prior year’s failed ADP/ACP test with 10% excise tax.
• Deadline for correcting the prior year’s failed ADP/ACP test with qualified nonelective contributions (QNECs).
• Deadline for amendment to convert existing 401(k) plan to safe harbor status for next plan year.
• Deadline for amending plan for discretionary changes implemented during plan year (certain exceptions apply, e.g. adding salary deferrals, cutting back accrued benefits).
• Required Minimum Distributions (RMDs) due under IRC Section 401(a)(9).

October

October 1

• Deadline for a new 401(k) safe harbor plan to be implemented in the current year (requires a minimum 3-month plan year).

October 15

• Deadline for adopting a retroactive amendment to correct an IRC Section 410(b) coverage or IRC Section 401(a)(4) nondiscrimination failure for the prior year.
• Extended deadline for filing Form 5500.
• Extended deadline for filing Form 8955-SSA.
• Extended deadline for Sole Proprietorship and/or C-Corporation tax returns and final contribution deadline for deductibility for these entities.

September

September 15

• Extended deadline for filing tax returns for Partnerships and S-Corporations and deadline for deductibility for these entities.

September 30²

• Deadline for distributing Summary Annual Report (SAR) to participants, provided the deadline for Form 5500 has not been extended.

July

July 29

• Deadline for sending Summary of Material Modification (SMM) (210 days after end of plan year in which the amendment was adopted).

July 31

• Deadline for filing Form 5500 (without extension).
• Deadline for filing Form 8955-SSA (without extension).
• Deadline for filing Form 5558 to request automatic extension of time to file Form 5500 (2½ months).
• Deadline for filing Form 5330 – Return of Excise Taxes Related to Employee Benefit Plans – used to report and pay excise taxes on prohibited transactions and excess 401(k) plan contributions that occurred in a prior year.

June

June 30

• Deadline for processing corrective distributions to Highly Compensated Employees for failed prior year actual deferral percentage (ADP)/actual contribution percentage (ACP) test without 10% excise tax for plans that satisfy the requirements of an eligible automatic contribution arrangement (EACA).

April

April 1

• Required beginning date for participants attaining age 72 or retiring after age 72 in prior year.
• Deadline for taking first required minimum distribution (RMD) under Internal Revenue Code (IRD) Section 401(a)(9).

April 15

• Deadline for processing corrective distributions for IRC Section 402(g) excess deferral contributions.
• Deadline for filing Sole Proprietorship and/or C-Corporation tax returns and contribution deadlines for deductibility (without extension) for unincorporated entities and C-Corporations.
• Deadline for requesting automatic extension (to October 15) for Sole Proprietorship and C-Corporation tax returns.

April 30

• Deadline for Defined Benefit Plans to provide Annual Funding Notice to participants (not applicable to one-participant plans).

March

March 15

• Deadline for processing corrective distributions to Highly Compensated Employees for failed prior year actual deferral percentage (ADP)/actual contribution percentage (ACP) test without 10% excise tax Note: A special deadline may apply to plans that satisfy the requirements of an eligible automatic contribution arrangement (EACA). See “June.”
• Deadline for filing Partnership or S-Corporation tax returns and contribution deadline for deductibility (without extension) for companies operating on calendar year fiscal year.
• Deadline for requesting automatic extension (to September 15) for Partnership tax returns.

March 31

• Deadline for electronic filing of Form 1099-R with IRS to report participant distributions made in the previous year.

January

January 31

• Deadline for sending Form 1099-R to participants who received distributions during previous year.
• Deadline for filing Form 945 with IRS to report non-payroll income tax withholding from participant distributions made in previous year, if tax deposits were not made timely.

February

February 10

• Deadline for filing Form 945 with IRS to report non-payroll income tax withholding from participant distributions made in previous year, if all tax deposits were made timely.

February 28

• Deadline for filing Form 1099-R with IRS to report distributions made in previous year. (Deadline for electronic filing is March 31.)