http://www.dol.gov/opa/media/press/ebsa/EBSA20100056.htm

The federal Department of Labor’s Employee Benefits Security Administration establishes a final rule, effective Jan. 14, 2010, giving employers that have employee benefit plans with fewer than 100 participants a seven business day safe harbor period to deposit employee contributions to plans. Employers with retirement or welfare benefit plans subject to the federal Employee Retirement Income Security Act of 1974 must deposit employee contributions to plans on the earliest date that contributions reasonably can be separated from other employer assets. The safe harbor rule does not change ERISA’s requirement that employee contributions to welfare benefit plans must be made no later than 90 days after receipt, and employee contributions to retirement plans must be made by the 15th business day of the month following the month in which contributions are received.