Earnings on Delinquent Contributions -- Calculating Restoration of Profits (Posted December 15, 2004) Technical Tip 48: The following question and answer are from the DOL/EBSA website: How do I determine what is the restoration of profits amount for purposes of determining earnings on delinquent contributions? DOL Response: The restoration of profits amount is the amount earned by the fiduciary or party in interest on the use of the monies that should have been forwarded to the plan for the duration of the delinquency. If the purpose for which the monies were used and the earnings thereon are ascertainable, then those actual earnings are the amount of the restoration of profits. For context, see Technical Tip 44, "Calculating Earnings on Delinquent Contributions." View all Tips © 2008 Reish Luftman Reicher & Cohen, a Professional Corporation Important notice: Answers are provided as general guidance on the subjects covered in the question and are not provided as legal advice to the questioner's situation. Any legal issues should be reviewed by your legal counsel to apply the law to the particular facts of your situation.