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Guest mk2308
Posted

Will deposit overages be handled differently when the final 401(k) regs become effective? We have previously transferred them to the Forfeiture (Suspense) Account, to be used to reduce future contributions. Will we now have to treat them as nonelective contributions?

Guest mk2308
Posted

More deposited into a participant account or two than what was withheld from their paychecks. Unintentional error by Employer, minimal amounts.

Posted

Technically you probably should treat this as a nonelective contribution. However, I would just take these amounts away from the participants and use it to reduce your next payroll funding.

Under the final regs, I am not sure if my answer would change. I haven't looked at them closely enough to have formulated an opinion in regards to issue. If I had to give an answer right now, I think I would do the same as I mentioned above. The intent of the regs seems to be to keep HCES from pre-funding their deferrals before their compensation is earned, which most NHCEs are not able to do.

Posted
More deposited into a participant account or two than what was withheld from their paychecks. Unintentional error by Employer, minimal amounts.

I would return as a mistake of fact.

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