"Employers who issue overpayments greater than $100 should ask the participants to 'Give It Back!' and if/when they say they already spent the money, after responding 'Ok, Keep It!' employers must reiterate that the amount representing the overpayment can not benefit from favorable tax treatment and must be removed from any tax deferred accounts that accepted a rollover, if applicable. When appropriate, the employer or another party can put the amount of the overpayment in an unallocated amount to be offset against future employer contributions, or they can reimburse defined benefit or balance-forward plans to make them whole."