Mid-year Plan termination & non matching Payroll periods

[TPApril]

401(k) safe harbor top heavy plan terminated on 9-30-2015. Payroll periods end on 9-18-2015 and 10-2-2015. For purposes of contributions including 401(k) are they run through the payroll ending 9-18-2015 (prior to plan term) or should partial pay through 9/30/15 be calculated so as to make all affected contributions?

[Bill Presson]

I think the termination amendment should address it. However, if it didn't then the Plan Administrator has to interpret the documents to make that determination. Finally, I think consistency with how payrolls that crossed the plan year were handled would possibly influence the final decision. If 9/30 was the plan year end, would compensation from 9/19 to 9/30 have been accrued or would all the compensation have been considered earned on 10/2 (similar to which w-2 the comp would show on for a calendar year end).