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Missed Match but no Missed Deferral


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Guest DCPensionGal
Posted

Plan correctly permits eligible employees to make (k) deferrals, but fails to make the match for some of them. Is the correction only to make the match and adjust for earnings? Or - since presumably folks who knew they could make deferrals may have made them in different amounts had they known they were eligible for match - does this correction also involve a missed deferral calculation? Don't see anything in VCP about failure to make a match WITHOUT failure to allow deferrals when eligible.....

Posted
since presumably folks who knew they could make deferrals may have made them in different amounts had they known they were eligible for match

How did they not know about (the possibility) of a match?

If it is a stated match, it should be right there in the SPD or SMM. If it's discretionary, then it's usually not declared until late in the year or even after the plan year is over.

QKA, QPA, CPC, ERPA

Two wrongs don't make a right, but three rights make a left.

Guest DCPensionGal
Posted

The plan required 3 years of service to get a match. However, we dont believe that was permissible and so will correct by giving the match to folks who were eligible after one year to defer (adjusted for earnings).

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