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This comes from a CPA we work with.  Their client had a SIMPLE 401(k) plan, with the 3% match.  The owner somehow managed to start automatically sending money from her personal checking account to the SIMPLE plan on a monthly basis.  Normal contributions were made through the company, no excess from that.  No match was made on the personal funds.  It started in September 2022 and she discovered the error recently.  About $5500 in 2022 and again in 2023.  Can this be self-corrected by removing the personal funds with earnings?

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