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Posted

HAve a client who had a bunch of problems with their payroll provider. As a result, a bunch of deferrals were not deposited until a few months after the end of the Plan Year, when they had a chance to do a reconciliation.

Can we still say that the "amount involved" is just the interest that we gave participants as a result, the same way you could if it was 15 or 20 days late?

Thanks,

Austin Powers, CPA, QPA, ERPA

Posted

Note however that the 5330 Excise Tax filing is based on the Tax Year of the filer, not the Plan Year.

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