I have a client who calculates and funds the match each payroll period.

The Plan doc, however, provides for the calculation to be based on annual informatio, not on pay period information (as some other docs provide).

What are people doing in situations like this? Do they always have to recalc all participants at year end to ensure that fluctuations in their deferral rates, or having their deferrals capped out early in the year haven't distorted their match?

Thanks!

I charge my clients extra if they do the scenario you state because it usually results in more work for me. I would recommend to your client to amend the doc to calculate based on payroll frequency or to submit the match on an annual basis.

Thanks!