---
title: "Table when withheld participant contributions become plan assets"
url: "https://ailawframework.com/practice/superannuation/build-an-employer-contribution-compliance-table/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A27-T1-R11-US"
practice_area: "Superannuation"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Table when withheld participant contributions become plan assets

> Build a table of the rule: the kind of amount, the plan size at the start of the year, and the date the regulation uses. Do not fill it with one employer's payroll.

Canonical page: https://ailawframework.com/practice/superannuation/build-an-employer-contribution-compliance-table/united-states  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Superannuation](https://ailawframework.com/practice/superannuation.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | Build a table of the rule: the kind of amount, the plan size at the start of the year, and the date the regulation uses. Do not fill it with one employer's payroll. |
| What the lawyer must review | 29 C.F.R. § 2510.3-102 applies to amounts a participant or beneficiary pays to an employer, or that the employer withholds from wages, for contribution or repayment of a participant loan. Those amounts become plan assets on the earliest date they can reasonably be segregated from the employer's general assets. The outside date for an employee pension benefit plan is the 15th business day of the month after the month of receipt or of the cash-pay date. A SIMPLE IRA plan uses the 30th calendar day after that month. A plan with fewer than 100 participants at the beginning of the plan year may use the 7th business day as a safe harbour. The safe harbour is optional and is not the exclusive method. A business day excludes Saturday, Sunday and a federal holiday. The welfare-plan period of 90 days is a different rule. This regulation does not set the due date of the employer's own contribution. You apply it to the plan in front of you. |
| Written for | United States |
| Applies to | [Build an employer contribution-compliance table](https://ailawframework.com/practice/superannuation/build-an-employer-contribution-compliance-table.md) |

## Checking plan

- What the AI does: Build a table of the rule: the kind of amount, the plan size at the start of the year, and the date the regulation uses. Do not fill it with one employer's payroll.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- Do not use this table for the employer's own contribution.
- Do not treat the outside date as the date segregation is always reasonable.
- Do not apply the welfare-plan period to a pension plan.

## Sources

- [29 C.F.R. § 2510.3-102, Definition of plan assets — participant contributions](https://www.law.cornell.edu/cfr/text/29/2510.3-102) (checked 2026-10-22)
- [ABA Formal Opinion 512, Generative Artificial Intelligence Tools (29 July 2024)](https://www.americanbar.org/content/dam/aba/administrative/professional_responsibility/ethics-opinions/aba-formal-opinion-512.pdf) (checked 2026-10-22)
- [ABA Model Rule 1.1, Competence](https://www.americanbar.org/groups/professional_responsibility/publications/model_rules_of_professional_conduct/rule_1_1_competence/) (checked 2026-10-22)

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*