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Unless that $78,000 is from 2020 and/or 2021, the IRS would strongly disagree with the "no misses" part...

Senior Contributors to these message boards (1,000+ posts) are hereby authorized to add the coveted "S.C." designation to their sig.

If they did not extend their tax return for 2020 then it is too late to adopt a plan for 2020. IRC 401(b)(2) references the deadline of the employer's tax return, including extensions. If there was no extension for the tax return then there is no extension for the deadline to adopt a plan.

"Retirement" in a plan is severance of employment on or after Normal Retirement Age.

Never.

It is not entirely clear whether adding a member of a controlled group to an existing plan that is already sponsored by another member of the controlled group counts as an amendment or a plan adoption. If it is a plan adoption, then you should be able to do it retroactively under the new 401(b)(2) as added by the SECURE Act. If it is not a plan adoption, then it is an amendment, and it should be able to be adopted retroactively under the rules of 1.401(a)(4)-11(g) for purposes of correcting a failed coverage test. Either way I think you should be able to do it. About the ABT, read your plan document carefully. Even with the failsafe language, you might not be precluded from satisfying the coverage test using the ABT. If the plan allows discretionary profit sharing contributions, then you may not even need to use a QNEC.

Yes. At least IMHO. See DOL 2530.210(d).

When I became the Office Managing Shareholder of our Birmingham office, I insisted on "HMFWIC".

Define the payment timing to be the earlier of NRA or following a one-year-break?

Many vendors really screw up the NQDC reporting---I was with one of the largest national HR consulting firms and found out that they were overwithholding on my NQDC for a couple of years by having a local tax jurisdiction which had nothing to do with my work location, take a piece to the tune of a few hundred dollars over 10 years---my point is it's not uncommon because it's different from 401(a) plan withholding. ToMoJo's point, it can be like herding cats to effect any changes.

Yes, provided coverage passes, as you note. Also, as ESOP Guy pointed out in responding to another post, such an amendment could create a partial termination. So you kick these employees out of the plan prospectively but may have to fully vest them at 1/1/2022 in whatever account they have accumulated and then track those inactive accounts until there is a distributable event.