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Mom is 94 (reasonable health) but still needs my time more than what this job would ever permit. Plus now I will be get to Mass daily, without worrying about the time constraints and work load this job requires, a big plus for me. And time to bake more cookies and stuff to giveaway. My favorite being the springerle. Have yet to find anyone to turn down one of those. My deepest appreciation for those to have helped me learn along the way, my apologies to those I may have inadvertently offended by any comments I may have made. In the cartoon Futurama, the character Fry made the comment "You remember Star Trek, 79 episodes, maybe 30 good ones". I figure that might be about how many really good and worthwhile comments I posted. Dave Baker is going to be glad because he won't have to listed to complaints about the bad jokes, humorless songs and awful puns I occasionally posted. My favorite takeaways after all these years: I know a few have said I'm a bit crazy for giving away stuff for free, but has been a big highlight for me. Hopefully the few Relius reports I have posted have proved useful and a time saver to some, along with the excel file for projecting the new limits. Someone else can worry about updating that every year. Ha. Over the years it has been kind of neat to see postings on the internet about projected limits. And I had the nicest comment years ago from FT William about the SSA report to pull the data from Relius into their system. The best advice I can provide, something I have always tried to keep in mind with my dealing with others: God has a benefit plan that is out of this world, so store up for yourselves treasures in heaven, not the things here on earth.

A participant who met the plan's age and service requirements can be treated as excludable with respect to coverage and nondiscrimination testing if they: terminated with <500 hours of service, did not benefit under the plan, and did not benefit solely because they terminated with <500 hours of service. #1 clearly does not apply since they worked >500 hours, so we already know that they must be included in the test. #2 does apply since they did not receive an allocation under the plan; note that for this purpose "plan" means the disaggregated portion of the plan being tested - deferrals, match, and employer nonelective contributions each constitute a separate "plan" here. #3 also does not apply, even though they are not benefiting, you said they are part of a group which is designated to receive no employer contribution, therefore they fail to be not benefiting solely because they terminated with <500 hours, therefore they must be included in the test.

2 plans submitted 8/3/2018 (160 lives and 190 lives) letter dated 6/4/2019 780 life plan submitted 3/15/2019 - Still waiting

1000 Participant DB plan - 5 component plans. Mailed 6/26/18. Determination letter dated 3/19/19.

Take a look at Revenue Procedure 2019-19, Section 6.07(3)(d). This may help you out.

700-participant DB plan. 5310 mailed 12/21/18. DL dated 5/24/19. 250-participant DB plan. 5310 mailed 4/13/18. DL dated 8/20/18.

Yes, ERISA 408(b)(2). Simple truth: these are still plan assets under the Trustee's control. The add on complexity doesn't change the essence of the Trustee's role.