Safe Harbor with Company Stock

[401_4_ever]

Can a safe harbor contribution be made with employer stock? If anyone has a cite one way or another that would be great, thanks.

[A Shot in the Dark]

I am not sure what sort of cite you are looking for.

Does the plan provide for the investment of qualified employer securities?

Is the employer publicly traded or privately held?

Assuming all of the regulations would be met regarding qualified employer securities, the fact that an employer contribution is deemed be a Safe Harbor Contribution would be immaterial.

[401_4_ever]

It was my belief that somewhere out there there is a reg or case which states that required contributions (e.g. safe harbor) must be made in cash. Is this the case?

I am not sure what sort of cite you are looking for.

Does the plan provide for the investment of qualified employer securities?

Is the employer publicly traded or privately held?

Assuming all of the regulations would be met regarding qualified employer securities, the fact that an employer contribution is deemed be a Safe Harbor Contribution would be immaterial.

[Trekker]

I think it was a case called Keystone that said mandatory employer contributions must be made in cash.

Hope this helps.

[401_4_ever]

Thanks everyone for the help. It's Commissioner v. Keystone Consol. Indus, 508 U.S. 152 (1993). It addresses minimum funding requirements of DB plans.

I think it was a case called Keystone that said mandatory employer contributions must be made in cash.

Hope this helps.