415(c)(3)(C) Disability Contributions

[billfgrady]

I'm trying to determine whether an employer may make any sort of a disability contribution to a highly-compensated, disabled employee who works part-time for the employer after disability. I'm not finding anything on point other than Section 415©(3)©, which leads me to believe the answer to my question is clearly "no." My understanding of the rule set forth in Section 415©(3)© is that an employer may make "disability contributions" on behalf of disabled non-highly compensated employees at a rate determined by the disabled employee's compensation determined in the year prior to the time of disability. Although it is does not appear on the face of the statute that such contributions can be extended to cover highly-compensated employees, I've heard it suggested that disability contributions can be made to all disabled emplouees as long as the plan documents provide for the continuation of contributions on behalf of all permanently and totally disabled participants for a fixed or determinable period. Anyone hear of this or agree with this? Are there any Code sections or other guidance that you know of? Given that the disabled employee is still employed, I realize I probably have an issue with respect to the definition of "permanently and totally disabled" under Section 22(e)(3).