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TOP Heavy Contributions


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Guest DP in CA
Posted

Hi,

We failed the top heavy tests and we are required to make the 3% non-elective contributions to the non-key employees.

This is for year 2005

Do wee need to amend w-2's for 2005 for all employees? if so how? oyr payroll vendor does not support this.

what do we need to do on our end?

the TPA is no help. This is what i received from them. "The top heavy money must be sent to us before the company files their taxes because it is to be included in the company and the individual 2005 tax return because it is income to the participants and was payable by the employer for 2005.

Thanks in advance!

Posted

YIKES

The W-2 is not affected.

You have to get the contribution to the Trust before the Plan Sponsor can file their tax return and claim the deduction.

Not sure about your TPA, seems they are using the wrong words. The contribution is a contribution to the participants. The Company and deduct on their tax return, and the plan shows it on its 5500.

JanetM CPA, MBA

Guest DP in CA
Posted
YIKES

The W-2 is not affected.

You have to get the contribution to the Trust before the Plan Sponsor can file their tax return and claim the deduction.

Not sure about your TPA, seems they are using the wrong words. The contribution is a contribution to the participants. The Company and deduct on their tax return, and the plan shows it on its 5500.

So only our corporate tax returns are affected? We don't need to anything with quatarly filings or annual filings. For example DE6, 940, DE7, 941?

I need a CPA to help with this...can you recommend one in San Jose, CA.

Thank you so much for your help!

Guest DP in CA
Posted
DP,

Nope you don't have to change your quarterly filings. I would contact the CA Society for CPA to find help.

http://www.calcpa.org/home.htm is their web site.

Do we need to report anywhere else besides the Form 5500 for the contributions made to the employee's 401?

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