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DOL Audits of 401k Deposits Part of DOL's National Enforcement Project
401kHelpCenter.comLink to more items from this source
Jan. 18, 2005
Excerpt: Current DOL regulations provide that employee contributions to a 401k plan become plan assets as of the earliest date on which such contributions could reasonably be segregated from the employer's general assets ..., but in no event later than the 15th business day of the month following the month in which the contributions are received by the employer or, in the case of amounts withheld from wages, would otherwise have been payable to the participant (the 'maximum period').

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