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Posted

Employee has done salary deferrals throughout 2010 and employer has matched the deferrals (formula of 100% up to 4% of pay). Employee has $52,000 in wages and $16,500 in deferrals. The safe harbor formula match is $2080 (4% of $52,000). However, the employer has contributed a match of $9,202, resulting in an excess match of $7,122.

What do I do with the excess match?

Posted

Rev. Proc. 2008-50 has guidance with regard to excess amounts allocated to participant accounts. I believe it's in Section 6.

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