Early deposits of employee deferrals

[DLavigne]

What are the consequences of depositing 2016 employee deferrals into the plan in December 2015? Tax and plan years are both calendar year. We have confirmed that the 2016 W-2 will reflect these deferrals.

Thanks.

[K2retire]

I was trained that a deposit made before the actual paycheck date was considered to be an employer discretionary contribution, not deferrals.

[Doghouse]

There is of course the "bona fide administrative consideration" under 1.401(k)-1(a)(iii)©(2).