March 15 Deadline Looming

The 3/15/17 deadline is approaching for the following:
(1) using up any remaining balance by participants in a Flexible Spending Arrangement (FSA) that offers a 2 1/2 month grace period after the end of the plan year (unless the employer adopted the $500 carryover rule),
(2) filing calendar-year partnership and S corporation tax returns and making 2016 contributions to their pension and profit sharing plans (unless an automatic six-month extension is requested by filing Form 7004,
(3) electing S corporation status for 2017 by filing Form 2553, and (4) paying out 2016 dividends by calendar-year corporations to avoid the accumulated earnings tax.