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Failure to make SH contribution


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Guest DazedAndConfused
Posted

We have a plan that did not make the SH contribution by 9/15. The owner says he has no money & cannot make the contribution. What are the consequences?

We were reporting the contribution on the 5500 - will we need to file an amended or just drag is along as a liability. The owner is trying to terminate the plan now. Any insight or direction would be helpful. Thanks

Posted

Your plan document may require it to be deposited by the due date of the tax return but the safe harbor contributions have to be deposited no more than 12 months following the end of the plan year.

Posted

If you don't make it then the plan is not a safe harbor plan. Is this SH match or nec?

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