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Usually, it's the wife in a physician practice that is performing office services for about what the deferral amount would be.

So under separate interest DRO participant started receiving his benefits, and AP allowed to defer. I don't see any issues here. The issue would be: how to calculate AP benefits? 1. What is the latest participant's age AP can defer (NRD or RBD)? 2. How does DRO describe the timing of the split (at NRD or at participant's commencement)? 3. Is AP entitled for ER subsidy? 4. If AP is entitled to a subsidy, do you calculate AP's benefit at participant's commencement and actuarially increase it to AP's commencement? Or do you simply calculate AP's benefits at her commencement applying the same level of subsidy that participant would get at that time?

For one, the person who just inherited a pile of cash and decides to live off that money and squirrel away as much paycheck money as they can tax-deferred for retirement.

Who defers 100% anyway?

I think you have two options: 1. Amend to 90% 2. Find a new payroll provider As a general rule, we recommend clients keep the maximum at 80 or 90 because of the payroll tax issue.

Looks like a clear parent subsidiary relationship with S-Corp owning more than 80% of the LLC.

I suspect that more employers neglect that detail than the ones who accomplish it.