Elective Deferrals & Catch-Up Contributions

Elective Deferrals and Catch-Up Commentaries

Date	Subject	Title
01/31/12	Basics	Catch-up Contributions
12/08/11	Tip Income	Tip Compensation in Qualfied Plans
04/15/11	EPCRS	Failure to Withhold Elective Deferrals
03/14/11	Limits	Document Limitation Provisions
07/10/03	Final Regs.	Final Regulations on Catch-up Contributions
01/22/04	415	Catch-up Scenarios
02/17/05	Elective Deferral	Sole Proprietors/Elective Deferrals
04/01/04	ADP Failure	Catch-Up By ADP Failure
11/20/03	Plan Limit	Plan Limit Set By Plan Document

Deferral Deposit Deadline Commentaries

Date	Subject	Title
03/19/10	5500	Late Deferral Deposit Reporting
01/19/10	Final Regs	Deferral Deposit Deadline
03/14/08	Proposed Regs	Deferral Deposit Deadline
06/08/06	Incident	"Timely" Deferral Deposit Deadline Guidance Needed
05/01/03	5500	DOL Deposit Deadline Question on Form 5500
03/04/04	5500	Deposit Deadline Enforcement

Elective Deferrals and Catch-Up FAQs

Date	Subject
03/14/08	415 Catch-Up Reason
09/01/05	NRA Be < 59 1/2 to Permit Deferral Distribution?
01/22/04	Catch-up Due to 415 Violation, In ADP Test?
11/20/03	Deposit of Deferrals Deadline
08/29/03	Catch-up Contribution Rules
05/01/03	Self-employed Individual Or Partner Deferral Deadline
04/05/02	100% of Compensation Deferral Limit, Is It Possible?

To learn more, call 973-492-1880 or e-mail info@mhco.com.