Misallocated Employer Contribution: How Sponsors Catch, Cure and Correct a Deposit Posted to the Wrong Accounts
November 14, 2026
When an employer match or profit sharing deposit posts to the wrong participant accounts, the fix is a fiduciary process, not a payroll adjustment. Here is how sponsors catch, cure and document it.
Per-Pay-Period Match Error: How Sponsors Catch and Fix a Match Calculated Per Payroll When the Plan Says Annual
November 13, 2026
When payroll calculates the employer match each pay period but the plan document says annual, some participants are shorted and others are overpaid. Here is how plan sponsors detect the mismatch, decide the correct standard and correct it.
Funding a profit sharing contribution After Filing the Tax Return: Sponsor Checks
November 12, 2026
Filing the employer’s tax return does not, by itself, establish whether a prior-year profit sharing deposit is permitted or deductible. Sponsors need coordinated answers from the document provider, administrator, tax adviser, and recordkeeper before releasing funds.
Cash Balance Plan Freeze: What Sponsors Review Before Stopping Future Accruals
November 11, 2026
A cash balance plan freeze stops future benefit accruals, but it does not erase what participants have already earned or the funding the plan already owes. Here is what sponsors must review first.
Profit-Sharing Last-Day Requirement: What Sponsors Check Before Excluding an Employee From an Allocation
November 10, 2026
Excluding an employee under a last-day rule is a plan-document decision, not a payroll call. Here is what sponsors verify before the allocation is finalized.
Mid-Year Safe Harbor Match Change: What 401(k) Sponsors Must Do Before Cutting the Match
November 9, 2026
When an owner wants to cut or suspend the safe harbor match partway through the plan year, a short list of notice, timing and testing steps decides whether the plan stays safe or loses its testing exemption. Here is what sponsors must settle first.
Using force-out rollovers Before the 401(k) Audit Threshold
November 8, 2026
Former employees with small balances can keep your plan’s account population growing. A compliant force-out rollover process starts with plan authority, accurate account data, participant notices and a documented IRA-provider review.
Pooled Employer Plan 401(k): What Sponsors Check Before Moving Into a PEP
November 6, 2026
A pooled employer plan can lighten your administrative load, but joining one does not erase your fiduciary duties. Here is what sponsors check before they sign.
401(k) Compensation Definition Error: How Sponsors Fix Bonuses Left Out of Deferrals
November 5, 2026
When payroll leaves bonuses out of 401(k) deferrals, the plan document usually says they should have been included. Here is how sponsors find the gap, measure the harm, and correct it.
401(k) Match True-Up Error: How Sponsors Find and Fix a Wrong Employer Match Before Year-End
November 4, 2026
A wrong employer match is a fiduciary operations failure, not a payroll typo. Here is how sponsors find a match true-up error, reconcile it to the plan document, and correct it before the plan year closes.
