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Generally no. However, ERISA Section 406 MAY come into play with employee deferrals. This section governs the time by which amounts withhled for employe deferrals must be deposited to the individuals SARSEP or SIMPLE IRA

Life and Death Planning for Retirement Benefits by Natalie B. Choate
https://www.ataxplan.com/life-and-death-planning-for-retirement-benefits/

www.DeniseAppleby.com

 

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