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An employer just discovered that their 401(k) plan has included individuals who are illegal aliens. They are now being deported. If those individuals made any elective deferrals, should they be returned to those individuals? What about any earnings on deferrals? Forfeit along with any employer contributions made on their behalf?

Posted

The employer is SOL. There was no plan exclusion for illegail aliens, so they are plan participants. Tracking them may be fun, but REQUIRED. The standard exclusion of aliens w/o US income does not apply.

Oh, bad SSNs? Makes life even more fund. Get their money with earnings to them BEFORE they are deported since they have terminated employment.

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