Simple IRA eligibility notice

Hello,

If the Simple IRA plan has an effective date of July 6, 2017… when must the client deliver annual notification of eligibility? Would this be every July? Or can the client notify the participants of eligibility every January?



SIMPLE IRAs are calendar year plans. The normal annual notification would be sent prior to 11/2 of each year, so despite this plan having to send initial new plan notifications mid year 2017 for the 2017 plan year, they should have shifted to calendar year by sending another notice for the 2018 year before 11/2/2017.  In other words, the summer notice was a one time event due to starting a new SIMPLE plan.

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