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Common Plan Mistake: Miscalculating Matching Contributions
Spencer Fane Link to more items from this source
[Guidance Overview]
May 21, 2012
"If your 401(k) plan document calls for an annual matching contribution, you should consider one of the following options: Waiting until year-end to make the matching contribution; Contributing each pay period, but then making a true-up contribution at year-end (if necessary); [or] Amending the plan to provide for the calculation of matching contributions on a pay-period basis.'

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