Withheld 401(k) Deferrals Are Not Cash the Owner Can Borrow Until Filing Season
Employee deposits follow a different clock from employer contributions.
TOPIC COLLECTION
Retirement administration
A focused reading path from Owner Pay Review. Start with the question closest to your situation, then review the linked sources and documentation steps.
A Top-Heavy Plan Can Require Employee Funding Even When Employees Defer Nothing
Large owner retirement balances can trigger a separate minimum contribution obligation.
An Owner Cannot Recover Vested Retirement Contributions When an Employee Leaves
Vesting governs ownership of employer funding, not merely the timing of withdrawal.
A Safe-Harbor 401(k) Contribution Is a Commitment, Not a Year-End Tip
Avoiding certain testing requirements comes with employee funding and operational conditions.