Employer Matching Contributions

[Guest Emiliano]

For 2000, an employer will not be able to make matching contributions until ... whenever. What are the consequences of this with the IRS and/or DOL?

[rcline46]

It all depends on whether the match is discretionary or stated in the document. If discretionary they do not have to make the match.

If stated, then when they make it depends on when they want to claim the deduction. Generally it should be made by 8 1/2 months after plan year end, but it could be later!