• Contributions must be allocated to the correct limitation year to avoid violating Section 415 maximum-contributions limits.
• Deductions can't be prefunded by basing contributions on compensation not yet earned by participants.
• Employees must be notified promptly of any change to the employer-contribution rules.
Reader CommentsDisplaying 3 of 3
Ed Teach
May 27, 2011 1:47 PM ET
Links are fixed
The download links have been fixed and moved to the top of the article.
Amanda Huskin
May 26, 2011 4:23 PM ET
Links not Working
The two download links at the end of the article don't seem to be working.
ROBIN THOMAS
May 26, 2011 10:36 AM ET
We kept our match.
We chose to keep our safe harbor match and cut hours or wages/salaries when the recession hit. We do not have to pay … more
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