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One can imagine some restrictions. For example, a loan program cannot be opened for use by HCEs (more likely, the owner), and then terminated. Generally not prohibited.

We've often stopped new loans while grandfathering in the existing loans. No issues.

no

Years ago, one ERISA attorney said that step-children are NOT attributed ownership. If adopted, they are attributed ownership.

The RMD is still part of his account balance when he dies, therefore it is payable to his beneficiaries. It is not eligible for rollover as it is still an RMD.

Yes on one, no on two.

Do not fully understand your question. There are pre-approved plans (still referred to as volume submitter plans by some) which have a 6-year cycle. Pre-approved DCP are in the current cycle with a 7/31/2022 restatement due date. Plan documents that are not on a pre-approved document (i.e., individually designed, or treated as such) are no longer on any cycle. They can get initial determination letters, DLs upon plan termination, and certain other special circumstances as IRS may allow. These plans are required to adopt interim amendments according to an IRS published list/schedule. If/when such amendments are due depends on the type of plan and what statutory requirements are lacking. Plans are not required to be restated until after 5 (I think) amendments and I don't think simple interim or administrative amendments count toward that.

Me neither. Year's almost over anyway.

Us Red Sox fans would have preferred that the Cleveland baseball team be named the Oceaneers. ” WHAT DO YOU EXPECT WHEN THEY BUILD A BALLPARK ON THE OCEAN?” – OIL CAN BOYD, AFTER A GAME AT CLEVELAND STADIUM IS POSTPONED DUE TO FOG

BoSox (The Beantown Bombers) is much less controversial. Except perhaps to those poor, misguided Yankee fans...