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No fees. Must be used for contributions. These are excess allocations, not forfeiture of unvested money.

You might want to simply read the most recent copy of the SPD and other notices. If the plan is frozen they should clearly say that. It is possible you just don't remember getting the notices. Before you lawyer up try and decide which is the case. If you don't have a copy of the SPD or it isn't online with other benefits information you might have access to as a plan participant ask for one. Asking for an SPD isn't as hostile as other actions. There can be a time for a lawyer and asking for specific notices and so forth but not sure that ought to be the first move.

That may be accurate for a DB plan. Depending upon the formula, even if you aren't accruing future benefits, if your accrued benefit Is, for example, based upon final average compensation, then you are considered an "active participant." So, the fact that the plan was (supposedly) frozen does not necessarily mean you are no longer an "active participant" for the W-2 box. See Treasury Regulation 1.219-2(b)(3).

Let's ask about this "disability plan". What is it? If it's LTD, you should be aware that most LTD plans include an offset for amounts you might be receiving as retirement income (especially if both plans are from the same employer).

Yes. 6.06(2) uses the language excess allocation adjusted for earnings so the interest should be used to offset contributions as well.

And, yes, they can be used for SH. At least that was the opinion of several ERISA attorneys I've worked with.

I am a little unsure on this one to be honest. I think BG is correct that it has to be used for contributions and that no further contributions can be made until exhausted per 6.06(2).

the factor released for April was 244.524 the average needed to increase most of the limits is 244.5 so unless the consumer price index drops over the summer there will be increases in the comp limit and 415 limits I suppose the crew in Washington could rewrite the regs to prevent this as well.

The contribution and its earnings go into a suspense account to fund the ERs next contribution (other than deferrals). In fact, the ER can make no contributions until that suspense account is exhausted. (EPCRS 6.06 (2))

No. There is no provision to merge a plan into a plan of a different type. Your best bet is to terminate the money purchase plan, tell people you are distributing all assets, and allow people to roll over into the 403(b) if they want to.

No. It can be terminated and rolled (at the discretion of each participant), but cannot be merged. Good Luck!