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Even though you have investment authority in your individual brokerage account, it is still a plan asset and under the control of the Trustee; it is merely earmarked for your benefit. The Trustee will allow you (under the terms of the plan) to direct the investments and would advise you, in advance, when your ability to direct those investments will expire. It's not "YOUR" money; it's the plan's money but set aside for your benefit. You have an ERISA protected rights that say you and your beneficiaries will benefit, but the Trustee has the control of it while it's in the plan. When that plan decides to move from one platform to another, they're not going to stop to accommodate the wishes of one participant. They'll notify you with the intent of giving you ample opportunity to change your investments (or even take an eligible distribution and rollover) prior to them switching platforms. They're typically liquidating and transferring immediately at the end of that notification period. Good Luck!

As Keith noted above, the funding deadline to meet minimum funding standards is a 8 1/2 months after the close of the plan year, no extension required. For a contribution to be deductible on a tax filing, it has to be made prior to the filing. Assuming the tax year and the plan year are the same and that it is desired to make the contribution 8 1/2 months after the close of a certain plan year and deduct the contribution for the fiscal year that is ths same as that plan year, it would be necessary for the employer to file for a tax-filing extension. For example: fiscal year and plan year are 1998. Contribution for minimum funding must be made by September 15, 1999. If taxes are filed on March 15, 1999, then the contribution would have to be made on or before March 15 to be deducted on the 1998 filing. If the company files for a tax-filing extension to September 15, 1999, then a contribution that is made on or before September 15, 1999 for the 1998 plan year may be deducted on the 1998 return. It is possible for a contribution to be credited to one plan year for minimum funding purposes and to be deducted for a different fiscal year. In the example above, if the company filed the 1998 taxes on March 15, 1999 but did not make the contribution for the 1998 plan year until September 15, 1999, then the contribution would satisfy the minimum funding requirement for 1998 but would not be deductible on the 1998 return - but would be deductible in later fiscal years. AS stated by Keith above, the minimum funding rules are in IRC Section 412. The deductibility rules are in IRC Section 404. And remember, as Keith pointed out, deductions depend on the fiscal year end, the plan year end, and past deduction practices.

I am siding with the plan on this one. You were notified at least 30 days before the blackout by phone and by mail by your broker that you needed to move the money. Since blackout notices are such an integral part of the conversion process these days, I would also have to believe that a notice was mailed to you in November from the employer. The broker told you that the money was being moved by 12/31/17 or sooner. Since 12/31 was on a weekend, it would have to be ordered sooner. Since the trades would need to settle by 12/29 for year end purposes, ordering the trade on 12/27 would be the most logical day to start the process. As of 12/29, all accounts would be closed at the old recordeeper and there would be no logistical way for the recordkeeper to even re-buy the money into the funds . Unfortunately, you will need to wait until the blackout is lifted and then request a distribution of funds to your IRA and buy into investment options that you choose.

To your point, the notices should be written and issued so that there aren’t any surprises. There is a standard that must be met to ensure they are issued, but I don’t think the onus is on the sponsor to ensure you actually receive it. If they mail it to you and a dog breaks into your mailbox and eats the notice (along with your homework ), then that would not mean that the notice wasn’t issued timely. Good Luck