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improper contributions


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Posted

a client has been making contributions to his company retirement plan but does not have compensation to justify the contributions. He has K1 income and thus is not entitled to make contributions to the Plan.

What should he do to remedy the situation?

should this be handled in one of the correction programs?

Guest Ted H Munice
Posted

When you say retirement plan, do you mean defined benefit plan? If a DB plan, did the individual ever have employment income as opposed to K1? If yes, then the benefit could be based on pay and service as an employee/participant and this would justify the contribution (assuming actuarially determined in accordance with Section 412).

Posted

the plan in question is actually a defined contribution plan and there are two participants. the improper contribution was made in both 1999 and 2000.

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