Match contribution

[fiona1]

An employer has a 401(k) plan with a match. The plan states that a match is calculated per pay period.

I know that the plan sponsor has to transfer the elective deferrals to the plan in a timely manner. But what about the match?

Can the plan sponsor hold on to the match for a longer period of time? I know some plans don't even calculate a match until the end of the plan year.

When is the deadline to submit the match to the plan? Is it the end of the next plan year? Is it based on the employer's tax filing deadline?

[Guest Sieve]

If ADP SH match to a SH plan is calculated on a payroll basis, the contribution must be made by the end of the following quarter. (IRS Reg. Section 401(k)-3©(5)(ii).) Otherwise, the match deadline for a non-SH plan, whether the match is calcualted on a payroll or annual basis, is the same as for other employer contributions: the due date, as extended, for filing the federal income tax return.