Employer delaying 457 plan contribution

[Guest ranch]

My wife teaches at a public school. She maxes her 457b contributions. This $1,375 contribution is the majority of her monthly pay. 3-4 weeks ago, we contacted the 457 plan administrator because we thought her January contribution was missing. Turned out the January contribution hit her 457 on 2/24/09. She still doesn't have her contribution for February (payday was 2/13/09).

Is there a deadline for her employer to make these contributions?

Thanks.

[J Simmons]

Treas Reg § 1.457-8(a)(2)(ii) provides

Amounts deferred under an eligible governmental plan must be transferred to a trust within a period that is not longer than is reasonable for the proper administration of the participant accounts (if any). For purposes of this requirement, the plan may provide for amounts deferred for a participant under the plan to be transferred to the trust within a specified period after the date the amounts would otherwise have been paid to the participant. For example, the plan could provide for amounts deferred under the plan at the election of the participant to be contributed to the trust within 15 business days following the month in which these amounts would otherwise have been paid to the participant.