Continuing SIMPLE deferrals after maternity leave

[Guest bmurphy61]

Participant in SIMPLE plan is out on maternity leave for 6 months. When she returns can employer continue salary deferrals as they had been prior to the leave or does the EE need to complete a new SRA? If so would she need to wait until the next open"window" for making SRA changes?

[Gary Lesser]

Absent provisions in the salary deferral agrrement to indicate otherwise, the new mother will participate immediately her return.