27 Miss. Code. R. 240-IV-4.6
All contributions and earnings thereon credited to the Plan and/or a Participant's Accumulation Account shall be irrevocable except as provided herein and may only be used for the exclusive benefit of the Participant and his or her designated Beneficiaries. Under no circumstances or conditions will any Plan Contributions revert to, be paid to, or inure to the benefit of the Institution, directly or indirectly.
However, erroneous Plan Contributions will be corrected and returned by the Fund Sponsor to the Institution no later than 30 days after notification of the error if such correction and return can be completed within one year of the erroneous contributions. In any event, any correction made under this section shall be made in accordance with the Internal Revenue Service Employee Plans Compliance Resolution System.
27 Miss. Code. R. 240-IV-4.6