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I thought the consensus was that -11g amendments could be used even without any sort of failure.

Asset sale, so the company/plan sponsor continues to exist, just doesn't have any assets (except cash). Unless buy/sell says otherwise, seller still maintains (and has responsibility for) the Plan and it can remain open indefinitely, until the sponsor terminates it.

Hi Austin - yes, this can be done. I think the mechanics are relatively simple IF the client has only 1 IRA with basis. Your example lays it out pretty clearly. However, I'd want to do a little digging on this, because my recollection (and I don't mess with this stuff with any frequency) is that if there is more than one IRA with basis, then ALL of the taxable amounts in ALL of the non-Roth IRA's have to be rolled into the plan in order to have only non-taxable basis left in the IRA's. Otherwise there's a whole crappy pro-rata thing. But caveat emptor - this ain't my thing - I never worry about it since the 401(k) plans can only allow the otherwise taxable amount. The rest ain't my problem!!!

Austin - plans don't allow the rollover of nondeductible IRA contributions because of IRC 408(d)(3)(A)(ii). So no can do.

Unless you're doing a whole bunch, it's likely not worth whatever effort you make. You can probably code the whole thing in FTW in an hour+.

My understanding is if the Plan if Terminated and the loan is offset then it is a Qualified Plan Loan Offset. The $3,000 would be taxable in the year offset with 1099-R issued with code 1M, 2M, or 7M depending on the participant's circumstances. The participant would have until October 15 of the year following the offset to roll the amount to an IRA or include it in income in the year of the offset. From IRS instructions - Use Code M for a qualified plan loan offset (which is generally a type of plan loan offset due to severance from employment or termination of the plan).

The only scenario I can think of is where the employee is self employed and did not realize they had $0 compensation or a loss until they later did there taxes. In which case you "probably" do have a 415 excess that can be refunded with earnings. There may be others but not any that come to mind. Otherwise I think you have an employer contribution to allocate to other members. That said since it was deposited in January of 2022, it doesn't necessarily have to be allocated as 2021 employer contribution assuming it isn't deducted for 2021 and perhaps it could be used to fund 2022 contribution obligations. I assume its a calendar plan.

Not to go off topic too much, but why the anxiety? Set the plans up assuming non-coverage. Make deposits. If they are covered, then great, you can deposit an additional $35k or so and deduct. Amend your return and they're done.

There are two issued. First is whether the trail court will enter a QDRO 12 years after the entry of the divorce? Second is whether or not, even if the QDRO can be entered, can benefits be lost due to the delay? There are some states that impose a statute of limitation on how long you have to submit a QDRO after divorce. There are some states that adhere to the doctrine of laches mentioned by by QDROPhile where there is a delay by one party that causes hardship to the other party. There are some states like my home state of Maryland that treat a QDRO as an enforcement tool, like a garnishment or an attachment, and there is no limit to when a QDRO can be entered. There are some states where the ability to file a late QDRO depends on whether or not the Judgment of Divorce reserved jurisdiction for the entry of QDROs. Aside from all of that, if the Plan involved falls under the Federal Law ERISA that covers most private company plans, and if you and your husband married and he then retired, then notwithstanding the entry of a QDRO, the survivor annuity benefits will not be enforceable since you, the new wife, will be entitled to such benefit. See See the 1997 decision of the US Court of Appeals, 4th Circuit, in Hopkins v. AT&T Global Information Solutions at http://scholar.google.com/scholar_case?case=9954117838131396049&q=hopkins+at%26T+global&hl=en&as_sdt=2,9 followed by the 5th Circuit in 1999 Rivers v. Central and South West Corporation at http://scholar.google.com/scholar_case?case=2296953953561556363&q=rivers+central+and+south+west&hl=en&as_sdt=2,9: Other cases following Hopkins are collected at: https://scholar.google.com/scholar?start=0&q="Hopkins+v.+AT%26T"&hl=en&as_sdt=20000006 See also Vanderkam v. PBGC, 943 F. Supp.2d, 130 (2013) setting forth a thorough discussion of this issue. And the 2015 case of Dahl v. Aerospace Employees' Retirement Plan, No. 1:15cv611 (JCC/IDD), United States District Court, E.D. Virginia, Alexandria Division. Depending on the nature of the Plan the former spouse may have lost survivor annuity benefits by reason of remarriage prior to a certain age, often 55 as in the Military and FERS and CSRS . In some plans, like the Military, the failure of a Former Spouse to file certain paperwork - DD-2656-10 - within 12 months after the divorce will result in a loss of survivor annuity benefits. Some plans may have failed and been taken over by PBGC where the amount of benefits is will be reduced. In come cases, if the Plan Administrator (OPM for example) knows about the Judgment of Divorce awarding pension benefits, even through no Order has been filed, the Plan will not start to Pay pension benefits to the Employee until the matter is resolved. The divorce is often communicated to the Employer as the reason for the Employee cancelling his health insurance coverage. We have approximately 175,000 pension and retirement plans in the USA, 163,000 are under ERISA and another 12,000 or so are under various Federal, State, County, City Municipal and International plans. They don't all have uniform rules and procedures. Federal law normally preempts state law, but not always. So to give you a more accurate answer, your lawyer will need to know the exact plan involved and have a detailed timeline. BTW, the ex-wife's lawyer is guilty of malpractice almost everywhere. Good luck.