ADP refund less than $1.00

[fiona1]

Do these need to be refunded?

[Jim Chad]

I can't remember where I heard it. But I have heard that with the IRS, cents (less than a dollar) are always considered deminimus and can be ignored.

I would not pay it out.

FWIW

[401_4_ever]

The way I've handled this situation is to sweep it into a suspense account & make the participant whole outside the plan.

[Tom Poje]

or possibly try using comp - deferrals as 414(s) comp (assuming document allows that, of course.