In 2011, October 1st falls on a Saturday. Does this make the deadline to open a SIMPLE IRA for 2011 September 30th or October 3rd? From what I’ve read in Publication 560, Model Documents, and IRA Answer books, it appears to me that the SIMPLE Adoption Agreement (or Form 5305-SA) must be completed by October 1st with no exception for weekends and holidays, but I can’t confirm it. I’m having the same issue with the safe harbor 401(k) deadline.

Do you have any insight you could provide?

Thanks!