We have a client that has an immediate entry for deferrals and 6 month wait for match. ER recognizes service from another ER. When EE came to ER, they were allowed to contribute immediately, but didn't receive match (even if they had worked over 6 months for ER for whom the ER recognizes service). All corrections discuss "missed deferral opportunity," however these employees did have the opportunity to defer just may not have because they did not believe they were eligible for the match. Had they been notified they were eligible for the match, they MAY HAVE contributed. Do they need to contribute a match based on this quasi, missed "match" opportunity?
