IMPORTANT DEADLINE: Benefit Plans (12/31 year end)
2025-12-01 | DE
BENEFIT PLAN DEADLINE (12/31 year end):
Last day to distribute the 2025 Safe Harbor Notice, the Contingent Notice for 3% safe harbor contribution or the Qualified Automatic Contribution Arrangement (QACA), as applicable. Must be distributed 30-90 days prior to the start of the next plan year.
2025 Supplemental Notice for Safe Harbor plan that issued Contingent Notice at beginning of year as to whether 3% safe harbor will be made for the current year.
Qualified Default Investment Alternative (QDIA) notice for 2025.
Auto Enrollment Safe Harbor Notice for 2025. (EACA & ACA)
For additional information on these deadlines or our employee benefit plan audit services, please click here to contact us.

Delaware Alliance for Nonprofit Advancement (DANA): Financial Management for Nonprofits
2025-12-03 11:30 - 13:00 (America/New_York) | Virtual
Jon Moll, CPA will be presenting a virtual workshop for Delaware Alliance for Nonprofit Advancement (DANA): Financial Management for Nonprofits.
In this workshop, Jonathan D. Moll, (Director of Accounting and Auditing at Belfint, Lyons, Schuman) will demystify nonprofit financial management by breaking down concepts into easy-to-understand language. He will share insights on interpreting balance sheets and cash flow statements, developing budgets aligned with mission goals, and presenting financial information to boards and funders with confidence.

Build your confidence in reading and interpreting nonprofit financial statements.
Develop more accurate, mission-driven budgets.
Learn strategies for financial storytelling to engage boards and donors.

Learn more here: DANA’s Workshop Webpage
Learn more about BLS CPA’s Nonprofit Practice Group.

AICPA & CIMA Employee Benefit Plan Conference - You Have an ERROR Now What?
2025-12-04 13:00 - 14:15 | Virutal
Christopher J. Ciminera, CPA will be co-presenting at the AICPA & CIMA Employee Benefit Plans Conference on December 4, 2025 from 1:00pm – 2:15pm!
AICPA & CIMA Employee Benefit Plans Conference
December 4, 2025
Chris’s session: You Have an ERROR Now What? – Understanding the Impact of 401K Corrections

IMPORTANT DEADLINE: Benefit Plans (12/31 year end)
2025-12-15 | DE
BENEFIT PLAN DEADLINE (12/31 year end): Extended deadline for Summary Annual Report
For additional information on these deadlines or our employee benefit plan audit services, please click here to contact us.

IMPORTANT DEADLINE: International
2025-12-15 | DE
Final extended filing deadline for individuals who requested a discretionary 2-month extension by 10/15
For additional information on these deadlines or our international services, please click here to contact us.

IMPORTANT DEADLINE: Corporations
2025-12-15 | DE
For calendar year corporations, deposit the fourth installment of estimated income tax for 2025. A worksheet, Form 1120-W, is available to help estimate taxes for the year.
For additional information on these deadlines or our tax services, please click here to contact us.

Secure 2.0 Catch-Up Requirements Webinar
2025-12-17 13:00 - 14:30 | Virutal
Summit Group Retirement Planners, Inc. has invited Maria T. Hurd, CPA, RPA to present on the very timely topic of Catch-Up Requirements!
The Secure 2.0 catch-up contribution regulations become effective January 1, 2026. While many sponsors have spent 2025 preparing, the upcoming deadline warrants a final, focused review to ensure all processes are fully aligned.
REGISTER HERE
Webinar Details
Topic: Secure 2.0 Catch-Up Requirements
Title: Catch the Catch-Up Regulations Before They Catch You Off Guard
Date: Wednesday, December 17, 2025
Time: 1:00pm ET
The session will cover:

Regulatory changes effective 1/1/2026
Roth treatment for catch-up contributions where applicable
Implications for payroll coordination and plan administration
Final readiness recommendations to confirm full compliance

We encourage you to attend to validate your approach and avoid any year-end surprises!
REGISTER HERE

IMPORTANT DEADLINE: Benefit Plans (12/31 year end)
2025-12-31 | DE
BENEFIT PLAN DEADLINE (12/31 year end):
Prospective amendment to add or remove safe harbor status for 2026
Prospective amendment to add an automatic enrollment to plan (QACA & EACA) (For 2026)
Required minimum distribution date under IRC 401(a)(9)
Corrective distribution for failed ADP/ACP test with 10% excise tax or QNEC contribution
For additional information on these deadlines or our employee benefit plan audit services, please click here to contact us.

DSCC 189th Annual Dinner – BLS Sponsoring
2026-01-12 16:00 - 19:15 | Chase Center on the Riverfront, 815 Justison Street , Wilmington, DE, 19801, United States
BLS IS PROUD TO BE A SMALL BUSINESS LEADER SPONSOR THE DELAWARE STATE CHAMBER OF COMMERCE (DSCC) 189th ANNUAL DINNER!
The DSCC Annual Dinner is Delaware’s premier business event has always been the place to be in January for high level networking with more than 1,100 business leaders and elected officials.
Keynote Speaker:
Rodger Levenson – Chairman, President, and Chief Executive Officer – WSFS Financial Corporation

Agenda:
4:00 pm Cocktail Reception
5:20 pm Welcoming Remarks
5:45 pm Presentation of the Josiah Marvel Cup
6:00 pm Dinner
6:40 pm Keynote Speaker
7:15 pm Adjournment
For additional details, visit the DSCC Annual Dinner Webpage.

LTPT Eligibility Under SECURE Act Updates: Requirements, Timelines, and Next Steps
2026-01-26 13:00 - 14:00 | Virutal
Summit Group Retirement Planners, Inc. has invited Maria T. Hurd, CPA, RPA to present LTPT Eligibility Under SECURE Act Updates: Requirements, Timelines, and Next Steps.
REGISTER HERE
Webinar Details
Topic: LTPT Eligibility Under SECURE Act
Title: LTPT Eligibility Under SECURE Act Updates: Requirements, Timelines, and Next Steps
Date: Monday, January 26, 2026
Time: 1:00pm ET
The session will cover:

The definition of which employees qualify under the LTPT definition
Walk through the dates and counting periods you need to understand
Practical actions to update payroll coordination, enrollment steps, and investment committee processes

We encourage you to attend to get ready for LTPT with practical tips you can feel good about sharing with your team.
REGISTER HERE

IMPORTANT DEADLINE: Benefit Plans (12/31 year end)
2026-01-31 | DE
BENEFIT PLAN DEADLINE (12/31 year end):
Form 1099-R due to participants who received distribution in 2025.
Form W-2 due to report employee’s active participant status for 2025.
For additional information on these deadlines or our employee benefit plan audit services, please click here to contact us.

NAWIC Delaware 30th Annual Block Kids Competition
2026-02-07 09:00 - 12:00 | Hodgson Vo-Tech, 2575 Glasgow Avenue, Newark, Delaware, 19702
BLS CPAs is a Sponsor for the 31st Annual Block Kids Competition hosted by NAWIC Wilmington Delaware Chapter #96!
NAWIC Delaware Chapter #96 hosts a FREE event for students in grades 1 thru 6 to help them learn about the construction industry. The students, working independently in each grade group, use 100 Lego-like building blocks, string, cardboard, one rock, and foil to build something related to the construction industry. All materials are provided. After the projects are built, the students discuss their projects with judges, who are local construction business people, owners and architects.
For additional information, please visit NAWIC Delaware’s Website.

Exceptional Care for Children Valentine's Bingo
2026-02-07 11:00 - 14:00 | Exceptional Care for Children, Independence Way 11, Newark, Delaware, 19713, United States
BLS CPAs is honored to be a Sponsor for Exceptional Care for Children’s Valentine’s Bingo!
Join Exceptional Care for Children on Saturday, February 7, 2026 at 11 AM for a day of fun, laughter, and fabulous prizes at our Valentine’s Bingo event!
Get ready for an incredible lineup of prizes that combine style, fun, and unforgettable experiences! From luxury designer handbags to exclusive experiences, there’s something for everyone — and every ticket brings you closer to a win!
To learn more about ECC’s Valentine’s Bingo Event, please visit Valentine’s Bingo!

University of Delaware: SIMPLE TRUSTS A High-Level Overview
2026-02-12 | University of Delaware – Purnell Hall, 118 Purnell Hall, Newark, DE, United States
Michael D. Kelly, CPA is presenting SIMPLE TRUSTS: A High-Level Overview at the University of Delaware.
Want to learn more about a career at BLS? Visit our College Students webpage.
To learn more about University of Delaware Lerner School of Business, visit their website.

IMPORTANT DEADLINE: Individuals
2026-02-15 | DE
INDIVIDUALS:
If you claimed exemption from income tax withholding last year on the Form W-4, Employee’s Withholding Allowance Certificate, you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.
For additional information on these deadlines or our tax services, please click here to contact us.

IMPORTANT DEADLINE: Businesses
2026-02-18 | DE
Businesses:
Give annual information statements to recipients of certain payments you made during 2025. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. This due date applies only to the following types of payments.

All payments reported on Form 1099-B.
All payments reported on Form 1099-S.
Substitute payments reported in box 8 or gross proceeds paid to an attorney reported in box 14 of Form 1099-MISC.

For additional information on these deadlines or our tax services, please click here to contact us.

IMPORTANT DEADLINE: Businesses
2026-02-28 | DE
Businesses:
File information returns (for example, certain Forms 1099) for certain payments you made during 2025. These payments are described under January 31, earlier. However, Form 1099-NEC reporting nonemployee compensation must be filed by January 31. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a return is required, which form to use, and extensions of time to file.
If you file Forms 1097, 1098, 1099 (except a Form 1099-NEC reporting nonemployee compensation), 3921, 3922, or W-2G electronically, your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms generally remains January 31.
For additional information on these deadlines or our tax services, please click here to contact us.

2026 Easterseals/CAI Volleyball Challenge
2026-03-07 | Carpenter Sports Center, North College Avenue 26, Newark, Delaware, 19716, United States
BLS is very excited to be a Bump Sponsor for the 2026 Easterseals/CAI Volleyball Challenge!
Gather your friends, family, and coworkers to start or join a fundraising team! Each team will participate in the Easterseals/CAI Volleyball Challenge and everyone will walk away a winner by raising money for Easterseals!
Saturday, March 7, 2026
Carpenter Sports Building
University of Delaware
26 N. College Avenue
Newark, DE 19711

Find out more at Easterseals Volleyball Challenge Website

IMPORTANT DEADLINE: International
2026-03-15 | DE
Form 1042 is due. An automatic 6-month extension using Form 7004 can be filed. This is NOT an extension to pay.
Form 3520-A is due for calendar year foreign trusts with a US owner. An automatic 6-month extension is available, using Form 7004.
Form 8804 must be filed to report withholding tax on income from partnerships with foreign partners. A 5-month extension using Form 7004 can be filed. This is NOT an extension to pay.
For additional information on these deadlines or our international services, please click here to contact us.

IMPORTANT DEADLINE: Benefit Plans (12/31 year end)
2026-03-15 | DE
BENEFIT PLAN DEADLINE (12/31 year end):
Corrective distribution for failed ADP/ACP without 10% excise tax is due (non EACAs only). Eligible Automatic Contribution Arrangements (EACAs) have until June 30, 2025 to make corrective contributions without a 10% excise tax.
For additional information on these deadlines or our employee benefit plan audit services, please click here to contact us.

IMPORTANT DEADLINE: S-Corps, Large Partnerships, and Partnerships
2026-03-17 | DE
S-CORPORATIONS: File a 2025 calendar year income tax return (Form 1120S) and pay any tax, interest, and penalties due. Provide each shareholder with a copy of their final or amended Schedule K-1 (Form 1120S) or substitute Schedule K-1 (Form 1120S).
S-CORPORATION ELECTIONS: File Form 2553 to elect to be treated as an S corporation beginning with calendar year 2026.
PARTNERSHIPS & LARGE PARTNERSHIPS: File a 2025 calendar year return (Form 1065). Provide each partner with a copy of their final or amended Schedule K-1 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1065).
To request an automatic 6-month extension of time to file the return, file Form 7004. Then, file the return and provide each partner with a copy of their final or amended (if required) Schedule K-1 (Form 1065) by September 15.
For additional information on these deadlines or our tax services, please click here to contact us.

Down Syndrome Assoc of Delaware: Run for the Buds
2026-03-22 08:00 - 23:30 | The Starboard, 2009 Coastal Highway, Dewey, Delaware, 19971
BLS is a Sponsor for the Down Syndrome Association of Delaware’s 2026 Run for the Buds 5k in Dewey Beach.
Celebrate the weekend of World Down Syndrome Day through a morning of movement by the shore. This annual race will start at The Starboard! Celebrate the individuals in our community with Down syndrome, raise awareness, and to support the programs, events, and resources provided to members throughout their entire lives.
The proceeds of the 19th Annual Run for the Buds benefit the Down Syndrome Association of Delaware. The DSA of Delaware is a nonprofit organization that supports families, promotes community involvement, and encourages a lifetime of opportunities for people with Down syndrome.
Learn more here: Down Syndrome Association of Delaware 2026 Run for the Buds.

IMPORTANT DEADLINE: Benefit Plans (12/31 year end)
2026-04-01 | DE
BENEFIT PLAN DEADLINE (12/31 year end):
Required Minimum Distribution (RMD) beginning date for 5% owners and terminated participants who turned 72 in 2025. This deadline applies only to the first RMD. Subsequent RMDs must be made by December 31 of each year
For additional information on these deadlines or our employee benefit plan audit services, please click here to contact us.

IMPORTANT DEADLINE: Benefit Plans (12/31 year end)
2026-04-15 | DE
BENEFIT PLAN DEADLINE (12/31 year end):
Corrective distribution of 402(g) (excess deferrals)
For additional information on these deadlines or our employee benefit plan audit services, please click here to contact us.

IMPORTANT DEADLINE: Individuals, IRAs, C-Corps, Corporations and Trusts
2026-04-15 | DE
INDIVIDUALS: File a 2025 Form 1040 or Form 1040-SR and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868 and pay what you estimate you owe in tax to avoid penalties and interest. For more information, see Form 4868. Then, file Form 1040 or Form 1040-SR by October 15.
C-CORPS: C-Corps file calendar year 2026 tax returns and pay any money still due. They can file an automatic 6-month extension using Form 7004 BUT this is NOT an extension to pay.
IRA: 2024 IRA & Roth IRA contributions must be made today.
INDIVIDUALS & CORPORATIONS: If you’re not paying your 2025 income tax through withholding (or won’t pay in enough tax during the year that way), pay the first installment of your 2025 estimated tax. Use Form 1040-ES. For more information, see Pub. 505.
TRUSTS: Filing an income tax return for the 2025 calendar year (Form 1041) or filing for an automatic five-and-a-half-month extension to October 2 (Form 7004) and paying any income tax due.

For additional information on these deadlines or our tax services, please click here to contact us.

IMPORTANT DEADLINE: International
2026-04-15 | DE
Deadline to file FINCen 114 (Formerly known as Form TD F 90-22.1) (FBAR). Reporting is on a calendar year, regardless of the taxpayer’s fiscal year elected.
Foreign-owned U.S. disregarded entities must paper file a pro-forma Form 1120 and Form 5472. An automatic extension to October 15, 2026 using Form 7004 is available.
For additional information on these deadlines or our international services, please click here to contact us.

Barbri: Preparing Forms 5500, 5500-SF, and 5500-EZ: Annual Return/Report of Employee Benefit Plan
2026-04-23 13:00 - 15:00 | Virtual
Lily DeLaura is presenting Barbri’s Webinar – Preparing Forms 5500, 5500-SF, and 5500-EZ: Annual Return/Report of Employee Benefit Plan.
Topic: This course will explain what plans are required to file Forms 5500, 5500-SF, and 5500-EZ, how to prepare these required information returns and related schedules, and the most recent changes to these forms.
Date: April 23, 2026 @ 1:00-2:50pm EDT
Forms 5500, 5500-SF, and 5500-EZ satisfy the annual reporting requirements of the IRS, DOL, and PBGC. This series of forms provides these federal agencies with information about an employer’s benefit plans. Form 5500 generally must be filed by large employer plans (those that cover 100 participants or more at the beginning of the year). Form 5500-SF may generally be filed by small employer plans (those that cover less than 100 participants at the beginning of the plan year. Form 5500-EZ is generally filed for one-participant plans, which means the plan covers the owner (and spouse), one or more partners in a partnership, and does not provide benefits for anyone except an owner, spouse, or one or more partners.
Accurate reporting on these forms is important because the IRS and DOL monitor the forms and certain details may trigger an IRS audit or DOL investigation. Completing these forms completely and accurately and filing these forms timely is extremely important. The SECURE Act increased the penalty for late filing a Form 5500.
• The IRS penalty for late filing of a 5500-series return has increased 10-fold to $250 per day, up to a maximum of $150,000.
• The DOL penalty for late filing can run up to $2,739 per day, with no maximum.
Tax advisers working with employers maintaining employer benefit plans must understand the due dates, filing requirements, and how to complete these returns properly.

For more information, visit Barbri‘s Website.

Better Business Bureau 2026 Annual Awards Celebration
2026-04-30 17:00 - 19:30 | DuPont Country Club, 1001 Rockland Road, Wilmington, DE, 19803, United States
BLS CPAs is proud to be a President’s Sponsor for the Better Business Bureau of Delaware’s 61st Annual Awards Celebration!
On April 30, 2026, BBB Delaware will mark the beginning of their next 60 years with their Annual Awards Celebration at the DuPont Country Club.
The BBB Delaware will proudly welcome over 200 business and community leaders for an evening of awards, scholarship and celebration.
Five companies will receive top honors for their leadership in business and community ethics through the BBB’s awards programs: The Torch, Rush and Thrive Awards. In addition to the prestigious business awards, BBB will again shine a spotlight on two students with the Student Ethics Scholarship presentation. BBB is proud to have our scholarships sponsored by Continental Finance Co. and M&T Bank.
Additional details can be found on the BBB of Delaware’s website.

Delaware Alliance for Nonprofit Advancement (DANA): 2026 Annual Conference
2026-05-01 08:30 - 15:00 | Clayton Hall – University of Delaware, 100 David Hollowell Drive, Newark, DE, 19716, United States
BLS is an Anniversary Sponsor and Exhibitor for Delaware Alliance for Nonprofit Advancement’s (DANA) 2026 IMPACT Delaware Annual Conference.
IMPACT Rising: Beyond Measure
As DANA, the Delaware Alliance for Nonprofit Advancement, celebrates its 40th anniversary, The DANA 2026 IMPACT Delaware Conference, “IMPACT Rising: Beyond Measure,” is a must-attend event for nonprofit leaders and their teams, designed to foster collaboration, innovation, and shared growth. In an increasingly uncertain world, nonprofits must unite to overcome challenges and enhance their collective impact. This conference offers a unique opportunity for nonprofit professionals to come together, learn from one another, and explore new ways to strengthen the communities they serve.
Keynote Speaker: Dr. Jeffrey Reynolds, President/CEO of Family and Children’s Association
Learn more here: DANA’s 2026 Impact Conference.
Learn more about BLS CPA’s Nonprofit Practice Group.

Highmark Walk for a Healthy Community
2026-05-02 07:45 - 11:00 | Tubman Garrett Riverfront Park
BLS CPAs is a Sponsor for the Highmark Walk for a Healthy Community event, which benefits JFS Delaware!
A benefactor of the 2026 Delaware Walk for a Healthy Community event is JFS Delaware

Where:
Tubman – Garrett Riverfront Park
80 Rosa Parks Dr, Wilmington, DE 19801

When:
Saturday, May 2, 2026

Important Times:
7:45 a.m. check-in and registration

9 a.m. 5K Walk

9:15 a.m.- 1 Mile Walk

Find out more details at the Highmark Walk for a Healthy Community website.
