Continuing DC Plan Contributions for Disabled Empl

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Code Section 415©(3)© permits an employer to contine contributions to a defined contribution plan with respect to any employee who is permanently and totally disabled, as defined in Code Section 22. If the employer elects to do this, the employee is treated as receiving the compensation s/he received prior to disability. If an employer purchases disability insurance to prefund this liability, many LTD policies pay benefits for 24 months if the employee's disability prevents him/her from performing the duties of his/her own occupation. After that time, LTD continues only if the employee is unable to perform any occupation for which s/he is qualified in light of training, education and experience. The Code definition is one in which an individual is unable perform "any substantial gainful employment." If the employer continues contributions for the first 24 months of an employee's receipt of LTD benefits, does the employer violate Code Section 415 by making contributions when the employee is deemed to receive no compensation?