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Then the document actually DOES address it. Everyone who deferred 100% gets 4% of their bonus as a SH match. (really, anyone who defers at least 5% of their bonus gets the full match.)

CB Zeller is right--it's the old two-for-one rule; but remember it's still two separate audits that can take place at the same time---saves the client some time and money in my experience.

Humbug. The Grinch and Mr. Scrooge are not happy about posting this. Merry Christmas to all christmas puzzle - 130 protected with answers.xls

I consider it a promotion to be confused with Mr. Presson! Esq or not!

That's clearly a reference to Bill S. Preston, Esq. there, rather than Mike. 🙂

There is never really a good time for their site to go down, but they have to do maintenance sometimes. That said, I don't remember seeing anything announcing this ahead of time. It is possible this was unplanned? Maybe related to the recent AWS outages? Assuming it does come back up on 12/22 as scheduled, that still leaves you a full week (even accounting for holidays) to get your filings submitted. If this downtime really does prevent you from filing on time, you could try asking them for an extension, or at least a waiver of any penalties. They are usually pretty reasonable.

How? Unless there is a management service group, there has to be some common ownership in order to have an ASG. An asset sale (by definition) doesn't involve the transfer of ownership. So unless there was an ASG before, the mere sale shouldn't have the effect of creating an ASG. If there actually is an ASG, then the two companies are treated as a single employer. So the question becomes, can the employer who maintains two 401(k) plans terminate one and have a distributable event while continuing to maintain the other? The answer is no.

From the instructions to 1099-R: No withholding on direct rollovers.

Yup. Nope. Except your 2 typos. Both places you have 3NHCEs should be 3HCEs.

Nothing I can say would be charitable.

But be careful, is it a short Plan Year say November 1 - December 31, or was it adopted in November retroactive to January 1 and you have a full January 1 - December 31 Plan year?

29 CFR § 2520.104-50

no

"Portal." You mean portal. I hope.