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Have a situation where a terminated employee returns to work.

He did not intend to defer, since back on a part time basis. HR (payroll) screwed up and started deferrals based on his pre termination election (this occured in 2007). Participant wants the money back.

How to handle?

The Plan says a rehired former participant reenters Plan on DORH, so he was an eligible participant for deferrals.

I'm thinking that we can deal with this in a similar manner as an "opt out" in an auto enroll plan, ie: simply distribute and 1099.

The other option is to do a trustee check (mistaken contribution), and let them deal with it through payroll.

Thoughts?

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