The document likely says the match is to be CALCULATED on a pay period by pay period basis. That doesn't necessarily require that it be deposited every pay period.
However, if all the other employees got their match sooner, you could have a discrimination issue. For that reason, lost earnings might be appropriate.
Does the plan require a minimum deferral?
Also, why would the AA language regarding minimum deferrals impact whether you can modify your salary deferral election form (unless the AA specifies minimum as $ and %)?
Under $2,500 (total for the year) can be filed with the 945.
We also use EFTPS system in house. It is free and worth learning even for a small practice with the occasional deposit.
Not sure what the significant of $2500 is but Penchecks will do everything for you, including the 1099.
We use the EFTPS system here in our office to handle that.
Lots of talk - I'll believe it when I see it. In the case of the company I work for, it's full steam ahead to comply REGARDLESS of whether the rule is repealed, delayed, modified, or any combination of the foregoing. It is perceived as "the right thing to do" and is expected to be a competitive advantage in the marketplace against those who do otherwise.