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  1. Participant takes hardship in September 2013. The employee deferrals are not suspended. What is the best way to self correct? Should we suspend future deferrals or should we return past deferrals as a mistake in fact and then have the client run them through payroll. Or should we return the deferrals and tax them with the 10% early withdrawal. The confusing thing is that we span 2 calendar years. Thank you!
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