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Sun Life v. Jackson suffers from the idea that the anti-assignment provisions applicable to "pension" plans applies straight across to welfare benefits. But the point is well taken. When the drafting is not focused on the goal (qualification requirements), the plan administrator has a more difficult job of interpretation. This phenomenon is also found in orders drafted by lawyers who do not understand retirement plans or the law and try to cover the gap by throwing more words into the order in hopes of scoring a hit. On the other hand, that problem is in part the fault of plan administrators who do not know what they are doing and only know an inflexible word formula to apply to determination of qualification. #ill-advisedmodelQDROforms

If I have full year's comp I find it easiest to ask them for comp thru 6/30 and then subtract it. That (6/30) report is probably already available somewhere...it's surprising/disturbing how difficult it is for some people to provide 7/1-12/31 figures but easy to get it as of 6/30.

If the client balks at this simple request, I'd hate to be in your shoes for harder "asks". Establish the importance of doing things right. It's what you're paid for, after all.

Perhaps something along these lines, in the "other" option, or whatever you have available in your particular Adoption Agreement. Tailored, of course, to your specific situation. And just for safety, I'd have similar language in the Resolution adopting the amendment. Effective (date), the normal service and entry date requirements are waived for (name(s)) ONLY, for all contribution types. This special retroactive amendment is for correction under Revenue Procedure 2018-52.

It depends on how the money was distributed. If the money was rolled over to an IRA/another QP, then you can write a letter to them to explain that the money was not eligible for a rollover and ask for the money back. If the money was paid to the participant directly, you should write a letter and ask for it back. Once the money is returned, the 1099R will need to be updated. If the money is not returned by the rollover company/participant, the money is still due back to the plan as forfeiture. The Plan Administrator or other fiduciary will need to make the plan whole.

You subtract out the deferrals before applying the 401(a)(17) limit.

It's not part of the 414(s) rules. The safe harbor rules say you can't apply a dollar limit to the safe harbor compensation of NHCEs in 1.401(k)-3(b)(2). See the bold portion of the quote above.