An Excess Salary Deferral Needs a Corrective Distribution Before the April Deadline
A filing extension does not extend the ordinary section 402(g) correction window.
TOPIC COLLECTION
Retirement corrections
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 Failed ADP Test Can Return Part of the Owner’s 401(k) Deferral
A contribution below the dollar limit can still require a nondiscrimination correction.
An Excluded Employee Can Require an Employer-Funded Retirement Correction
The missed opportunity is different from salary that was already withheld.
A SEP Contribution for the Owner Can Create a Missed Contribution for a Former Employee
Leaving before year-end does not by itself remove SEP eligibility.
A SIMPLE IRA Usually Cannot Run Beside Another Employer Retirement Plan
The exclusive-plan condition needs a calendar-year review before adding owner benefits.