Jump to content

ERISA 403(c)(2) Return of Contributions/ Failure to Make Contributions

Guest Eris@rab

Recommended Posts

Guest Eris@rab

I have plenty of cases/authority that state that contributions can be returned under ERISA 403©(2)/1103©(2) for mistake of fact or because it cannot be deductible under 404.

I am looking for cases/authority where the Plan was sued (or the IRS brought an action against the Plan) for failure to make contributions, and the Plan asserted 403©(2) as an affirmative defense -- claiming they did not have to make the contributions because to do so, would have been a mistake of fact, or that the contributions would not have been deductible under 404 anyway.


Link to comment
Share on other sites

Create an account or sign in to comment

You need to be a member in order to leave a comment

Create an account

Sign up for a new account in our community. It's easy!

Register a new account

Sign in

Already have an account? Sign in here.

Sign In Now

  • Create New...