WDIK

http://eservice.ifebp.org/site/vision_prod...mp;PRODUCT=8593

I knew my employer was underpaying me!!

English - Moreover, consider the implication of 409A. Redneck - Mo'eovah, cornsider th' implicashun of 409A. Cockney - Moreover, consider the bloomin' implication of 409A. Bork (Swedish Chef) - Mureufer, cunseederer zee impleeceshun ooff 409A.

I know that PSCA has an annual survey that might be useful, but they charge $325. http://www.psca.org/DATA/48th.html

is sometimes used as shorthand for

I assume you are talking about a calendar year plan, so the change would correspond with a new plan year. Such a change is certainly available with a proper plan amendment, summary of material modification and appropriate safe harbor notice.

Sure, I have a whole Friday set aside to work on Tom's new puzzle and it never appears. #11 - I, Robot #25 - The Stepford Wives

I do need a nap, so I may be way off base here, but I don't see that it matters either way or even if you filed under DFVC after the 2005 return was filed as long as no correspondence from the DOL has been received. That being said, due to my own personal paranoia, I would probably wait to file the 2005 return until after the DFVC submission had been made.

Is it possible to see an example?

#8 - The Hunchback of Notre Dame #10 - The Bellboy #18 - Airplane #26 - The Three Musketeers #28 - Harvey

Since it looks like Tom isn't going to share.... #9 - The Cable Guy #18 - Cape Fear #20 - Invasion of the Body Snatchers

I do believe that line 10d is the proper place to enter these rollover amounts.

Do you work for the government or a law firm?

Does the document language only allow forfeitures to be used to pay administrative expenses or reduce employer contributions?

#27 - Rookie of the Year

#6 - National Lampoon's Vacation

http://benefitslink.com/boards/index.php?showtopic=32103 (See the first post with respect to the statute of limitations.) (See subsequent posts for various opinions and additional banter.)

http://benefitslink.com/boards/index.php?showtopic=31387

If the employer and plan administrator are the same entity they will have the same identification number. Yes. If you are filing on a cash basis, only include those amounts actually contributed during the year. If you are filing on an accrual basis, include all contribution that apply to the filing year. When you say "First time" are you saying that this is the first filing that has ever been made for your plan, or is it your first time completing the form?

Here are some guesses: 4. Private Benjamin 12. Buffy, the Vampire Slayer 14. Brady Bunch 19. Leave it to Beaver 21 Charlie's Angels

#10 - 2001: A Space Odyssey #16- Poltergeist

The Butterfly Effect (Page 3, #5)

Below Ground: I apologize if my posts have given offense or been pointless. It certainly was not my intent.

After multiple readings of this thread, I hope that I have come to a conclusion as to the misunderstanding between my comment and Below Ground's posts. Apparently, there is not a problem for the individual employer to deposit deferrals into a trust holding account at the same time paychecks are issued. The problem is that it is too time consuming for the individual employer give instructions for allocating the deferrals among participant investments. The "central site" has no timing problem once it receives the allocation instructions. I am a small business owner that participates in a multiple employer 401(k) plan. We do not process payroll in-house, but I would have thought that the technology was available with any payroll system to easily provide allocation breakdowns. You learn something new everyday. As a personal view only, an extra 1-1/2 hours a month to keep the DOL happy would be worth it.

Please help me understand the timing distinctions between sending the paycheck to an employee and depositing the employee's deferral amount into the trust.