Correction of Plan Defects

1,761 topics in this forum

1. Must an employer’s payroll impose a during-the-year cutoff on elective deferrals?

   By Peter Gulia, 20 hours ago
   • 2 replies
   • 77 views
   • 
   • Paul I
   • 14 hours ago

2. Calculation of earnings

   By Carol V. Calhoun, August 22
   • 3 replies
   • 253 views
   • 
   • Peter Gulia
   • August 23

3. Missed Deferral Opportunity - Match contribution vesting

   By Santo Gold, July 29
   • 2 replies
   • 245 views
   • 
   • Kattdogg12
   • August 7

4. EPCRS Excess Amounts that are Excess Allocation and application of $250 de minimis rule

   By ErisaGooroo, November 13, 2023
   • 3 replies
   • 928 views
   • 
   • wmbenefits
   • July 29

5. Failure to Implement Employee Deferral Election-- QNEC in excess of 50%?

   By jkharvey, July 3
   • 3 replies
   • 210 views
   • 
   • Lois Baker
   • July 3

6. Missed Deferral Opportunity - Roth Election

   By Dazednconfused, June 26
   • 2 replies
   • 308 views
   • 
   • CuseFan
   • June 27

7. Can freezing the wrong plan be corrected through ECPRS?

   By kmhaab, June 17
   • 2 replies
   • 212 views
   • 
   • C. B. Zeller
   • June 20

8. Cycle 3 restatement missing

   By cathyw, June 13
   • 1 reply
   • 462 views
   • 
   • Paul I
   • June 13

9. Plan Document Re-Statement Error

   By John K, June 4
   • 7 replies
   • 464 views
   • 
   • Paul I
   • June 10

10. Correction of Loan Overpayment

    By Vlad401k, May 23
    • 1 reply
    • 527 views
    • 
    • Paul I
    • May 24

11. Can forfeitures be used to pay for earnings on an EPCRS SCP QNEC?

    By naveedrashid, May 20
    • 3 replies
    • 386 views
    • 
    • Bill Presson
    • May 21

12. Can EPCRS be used for a late Profit Sharing Contribution?

    By Dougsbpc, April 24
    • 3 replies
    • 337 views
    • 
    • CuseFan
    • April 26

13. Refund not processed

    By perplexedbypensions, April 19
    • 1 reply
    • 221 views
    • 
    • Bri
    • April 19

14. Excise tax for late deposits - payment procedures

    By Gilmore, April 15
    • 3 replies
    • 493 views
    • 
    • justanotheradmin
    • April 15

15. DOL Proposed Late Deposit Self Correction

    By Gilmore, April 4
    • 4 replies
    • 788 views
    • 
    • Gilmore
    • April 4

16. ERISA Attorney in NYC / NJ? for IRS plan audit

    By justanotheradmin, March 7
    • 2 replies
    • 330 views
    • 
    • justanotheradmin
    • March 7

17. Realistically, what is our exposure for several missed 5500s?

    By ERISA-Bubs, February 7
    • 5 replies
    • 1k views
    • 
    • 401 Chaos
    • February 21

18. Participant-directed plan didn't happen--correction

    By BG5150, January 9
    • 1 reply
    • 362 views
    • 
    • Bri
    • January 9

19. Correcting 410(b) in a 401(k) Plan

    By cathyw, January 6
    • 2 replies
    • 284 views
    • 
    • cathyw
    • January 8

20. Question regarding excise tax and correction QNEC

    By 401kmaurice, December 28, 2023
    • 4 replies
    • 569 views
    • 
    • 401kmaurice
    • December 29, 2023

21. Safe harbor ADP Contribution not made until December of following year or later...415?

    By jkharvey, December 8, 2023
    • 2 replies
    • 351 views
    • 
    • C. B. Zeller
    • December 12, 2023

22. Missed Opportunity To Defer -- Is There a De Minimis Exception?

    By HCE, December 8, 2023
    • 2 replies
    • 596 views
    • 
    • JRN
    • December 11, 2023

23. Correction of missed opportunity to defer corrected same year before ACP for Plan Year is known.

    By ERISA-Bubs, December 6, 2023
    • 3 replies
    • 562 views
    • 
    • Paul I
    • December 6, 2023

24. EPCRS safe harbor corrections for elective deferral errors

    By cathyw, November 14, 2023
    • 2 replies
    • 392 views
    • 
    • cathyw
    • November 15, 2023

25. Earnings on EPCRS corrective contributions - Deductible?

    By ErisaGooroo, October 10, 2023
    • 4 replies
    • 731 views
    • 
    • ErisaGooroo
    • November 13, 2023