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Yes, go read IRC Sec 402(g) and the definition of elective deferrals. The match is not an elective deferral and does not count in the 402(g) limit.

And for those of you doing your last minute calculations, please don't drink and derive.

Unless the IRS deems it a disguised CODA on the ER contribution then the rule about match being counted as part of the 402(g) limit went out the window for self-employed in 1998 if my memory is correct.

First, any such order would make sense only if the APs share is to be segregated to a separate account for the AP under the plan, as opposed to an immediate distribution. Given that, what in Section 414(p) says that a QDRO can't dictate the investment sources of the alternate payee's share? This is assuming that the terms of the plan don't prohibit that, although I would question whether the terms of the plan COULD prohibit that.

I've seen this several times in the past few years. While the cause of the error is the test, the actual error is overpayment of a distribution, which is addressed in EPCRS. The participant should return the money (adjusted for earnings), and the 1099-R can be adjusted (if not issued yet) or amended to reflect the portion that was correctly refunded to the HCE. If the participant refuses to return the money - and they would have been eligible for an inservice withdrawal ( typically over age 59 1/2) then basically the HCE has taken an in-service withdrawal of the extra $. If the participant refuses to return the extra $ -well there are other threads on here about what to do when distributions are too much and how to try to recoup or next steps. Presumably the forfeited match is still available, if not, the sponsor should make a deposit to the plan to cover the match that needs to be restored to the HCE's account. I've seen all of this done as self-correction (which is a decent option if fixed all within the same year - minimizes tax impact). I've also seen this done as a VCP, which is good too. Since the plan would have an annual IQPA I would also suggest checking with the auditor if they are the kind that are sticklers about things being done exactly their own way. Good luck.

If the SIMPLE IRA is withdrawal restricted in the first two years, then the money being rolled into it will become withdrawal restricted as well. So, it wouldn't make much sense to roll money into the SIMPLE IRA until it comes out of withdrawal restriction. Good Luck!