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If one relies on 26 C.F.R. § 1.401(k)-3(g), doesn’t the reduction or suspension of safe-harbor contributions apply no earlier than 30 days after eligible employees are provided the -3(g)(2) supplemental notice that explains the plan amendment?

I think the house bill is at 25% and the senate at last review was 20%. Yeah it's bad for plan formation for the reasons mentioned; I have some plans on the fence because of it. (shrug - I try to react as an American and not a pension person.) I don't want to get too political but...well, the whole thing is utter nonsense, IMO. They want to get rid of the estate tax, which affects something like 3500 people per year. It's a windfall, and won't affect behavior. Ditto the pass-through income; it's a windfall and won't change business creation behavior; it will just change the way people organize their businesses. And the cynicism of throwing middle income people a bone and then having it go away after a few years is beyond disgusting. It's ballyhooed as tax "reform" but it's really just another tax cut. Has anyone noticed that we are in an expanding economy? I know it's not expanding as rapidly as everyone might like, but what are they going to do if/when the economy goes south? I know - a tax cut!! A tax cut is the answer to absolutely every problem. Now, I'll be one of the first to say that high taxes are indeed a drain on the economy, and maybe they are in fact too high. But they're not high enough to support the spending that we are doing! Have some b*lls and cut some spending.

Very funny.

At the moment of death the Revocable Living Trust became irrevocable ("Dead" Trust?) and became a new separate legal entity from the decedent/grantor of the Living Trust. You will follow the instructions of the successor Trustee as to how and when to make post-death distributions to the Trust (it now has a separate tax identification number) subject to the RMD requirements/issues discussed earlier in this thread.

I would suggest calling OPM's retirement services (https://www.opm.gov/retirement-services/contact-retirement/) and asking if a QDRO or similar document was ever filed with them. You can also check with the court where the divorce took place, they can provide a copy if one was filed.