Post a Job

Featured Jobs

Plan Consultant

MAP Retirement
(Remote)

MAP Retirement logo

Distributions Analyst

PCS Retirement
(Remote)

PCS Retirement logo

Regional Vice President of Sales

MAP Retirement
(Remote / AL / GA / MS)

MAP Retirement logo

Special Projects Account Manager

Nova 401(k) Associates
(Remote)

Nova 401(k) Associates logo

Senior Retirement Plan Administrator (TPA)

Kernutt Stokes
(Eugene OR / Bend OR / Corvallis OR / Lake Oswego OR / Hybrid)

Kernutt Stokes logo

Regional Vice President

Loren D. Stark Company
(Remote / NJ / NV / TX)

Loren D. Stark Company logo

Retirement Plan Quality Assurance Specialist

ERISA Services Inc.
(Remote)

ERISA Services Inc. logo

On-Boarding Specialist II

M2B Retirement Consulting LLC
(Remote / PA)

M2B Retirement Consulting LLC logo

Retirement Plan Processor

BPAS
(Utica NY)

BPAS logo

View More Employee Benefits Jobs

Free Publications

LinkedIn icon     Twitter icon     Facebook icon

Can a Participant Contribute Unused PTO to a Plan?
Plan Sponsor Council of America [PSCA] Link to more items from this source
[Guidance Overview]
Dec. 31, 2025

"If both the plan document and PTO policy allow the conversion of unused PTO to a 401(k) plan contribution, then the dollar value of the unused time may be contributed to the plan as long as the contribution does not unduly discriminate in favor of highly compensated employees (HCEs) and it does not exceed the contribution limits set by the IRS. The IRS approved of this process in Revenue Ruling 2009-31 and Revenue Ruling 2009-32."  MORE >>

Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the linked news item's title).
An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above).