---
title: "Chronology of a late deposit of withheld participant contributions"
url: "https://ailawframework.com/practice/superannuation/remediate-an-employer-s-missed-or-late-super-guarantee-contributions/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A27-T20261018-21-US"
practice_area: "Superannuation"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Chronology of a late deposit of withheld participant contributions

> List the pay date, the amount withheld, the date deposited, and the number of participants at the start of the plan year. Do not describe a correction.

Canonical page: https://ailawframework.com/practice/superannuation/remediate-an-employer-s-missed-or-late-super-guarantee-contributions/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 | List the pay date, the amount withheld, the date deposited, and the number of participants at the start of the plan year. Do not describe a correction. |
| What the lawyer must review | You design any correction. 29 C.F.R. § 2510.3-102 is the timing rule for amounts withheld from wages or paid by the participant to the employer. Plan assets arise on the earliest date those amounts can reasonably be segregated. The 15th business day of the following month is the outside date for a pension plan. The 7th business day is an optional safe harbour only for a plan with fewer than 100 participants at the beginning of the plan year. A business day is not a Saturday, a Sunday or a federal holiday. The Department of Labor's correction-program page did not state the steps of a correction, so do not describe one. This chronology is not the general rule table. Opinion 512: check every date against the payroll record. Keep the payroll out of a public tool (Model Rule 1.6). |
| Written for | United States |
| Applies to | [Remediate an employer's missed or late super guarantee contributions](https://ailawframework.com/practice/superannuation/remediate-an-employer-s-missed-or-late-super-guarantee-contributions.md) |

## Checking plan

- What the AI does: List the pay date, the amount withheld, the date deposited, and the number of participants at the start of the plan year. Do not describe a correction.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- Do not describe a voluntary correction program. Its steps were not opened.
- Do not treat a deposit on the outside date as timely if segregation was reasonably possible sooner.
- This chronology is not the general rule table.

## 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 1.6, Confidentiality of information](https://www.americanbar.org/groups/professional_responsibility/publications/model_rules_of_professional_conduct/rule_1_6_confidentiality_of_information/) (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.*