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Posted

From Sal's ERISA Outline book, Chapter 14

PTE 80-26 permits interest free loans to the plan by a party in interest to be used for the payment of ordinary operating expenses, or for a purpose that is incidental to the operation of a plan. If it is for incidental expenses, it can not be for more than three business days. The DOL did cite an overdraft as being incidental.

QUESTIONS:

What happens if the trust is overdrafted for more than three days?

What about excess cash? Should it be treated the same way?

Is there any other cites/articles/anything that deals with this issue?

How does your company handle overdrafts?

Posted

Thanks Katherine!

Are there any recordkeepers out there that can tell me what your policy is regarding overdrafts?

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