Our company has a safe harbor 401(k) plan. In addition to employees making deferrals, we make a company contribution equal to 3% of each person’s compensation. We deposit both types of contributions each pay period, so in theory at least, we should be all set by the end of each year. However, it seems that each year, our TPA comes back to us with adjustments that need to made. They tell us that it has something to do with how we determine compensation.