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Posted

Wondering what you would do. Have two clients in similar yet different situations:

1. Client had 1 late 401(k) Deferral deposit for 2013. Just discovered it now. Did now extend the 5330 as we didn't know we needed to do one. Would you file a 5330 for 2013 or wait and file in 2014?

2. Client didn't fund Safe Harbor for 2012. Takeover Plan, we did not know until recently. Client has funded it now. Did not extend the 5330. Do we do a 5330 for 2013 or wait and file in 2014?

Posted

Don't you have to file the late one? The late penalty isn't large. I have found if you can show a good pattern of not being late and have good reason you can get the penalty waived. They will never waive the interest as they think you had use of the money so pay interest.

Waiting just weakens your case this was an innocent error.

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