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Missed 401k Deduction for New Enrollee


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Posted

Searched for an answer on this but the responses didn't necessarily related to my situation.

New employee eligible to enter plan on 8/1. EE completes salary reduction form and is enrolled in the plan. Due to mixup by payroll dept. in notifying payroll processing company about new deduction this employee did not have 401k deducted for 2 August payrolls. Going forward they are setup correctly.

Since this was due to an administrative oversight (mis-communication) we are allowing the ee to 'make-up' the missed deductions. Is a suitable correction method just to allow the employee to double up the missed deductions and have that withheld from the upcoming paycheck?

Posted

Yes, forgot to mention that. But, match is paid annually not payroll period method.

Posted

Examples 5 through 7 in Appendix B, Section 2 of Revenue Procedure 2003-44 may give you some ideas.

...but then again, What Do I Know?

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