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The QACA safe harbor contributions themselves cannot use 6-year graded vesting. But, there could be other employer contributions such as profit sharing that could use that vesting schedule.

If they were all NHCEs you can probably self correct by retroactive amendment to conform the document to the actual match contributed for the Plan year if they all got more than the match formula even if it's not uniform since with will clearly be non discriminatory if the extra natch only when to NHCEs.

Is there anything in this particular plan document that says a loan becomes payable in full immediately upon the employee becoming a union member (or more generally, transferring to an excluded class of employees)? Usually I would only see that kind of provision apply upon termination of employment, but I suppose it could happen. Absent that, I don't think so. The employee continues to repay it through payroll deduction (assuming that's what the loan policy says). Transferring to an excluded class means you are not entitled to future contributions. Loan repayments are not contributions.

If the plan has reached the point of filing a Standard Termination Notice, you must inform the PBGC that the enrolled actuary's certification of sufficiency (Schedule EA-S) is no longer valid. The plan sponsor should then initiate a distress termination by issuing a new Notice of Intent to Terminate to participants and to the PBGC (which is a recipient of NOIT's in distress terminations but not in standard terminations). If the Standard Termination Notice hasn't yet been filed, the PBGC doesn't yet know "officially" about the termination. A distress termination NOIT should be issued. It goes without saying that you should apprise the PBGC personnel with whom you have been communicating about the client's altered circumstances.

Yes, two year cliff vesting is allowed for safe harbor QACA matching and nonelective contributions.

I agree with Bill Presson. Facts don't seem right. My guess is that they did an autopsy and ordered a toxicology report. That may take a couple of months to be completed, but this was done before cremation so eventually the death certificate will show cause of death. Plan administrator should contact the medical examiner's office.

The QACA employer safe harbor contributions have to vest over no more than 2 years, but it can be 2 year cliff if I recall correctly. as Belgarath points out other employer contributions such as a profit sharing contribution could use a different schedule such as 2/20 if provide in the document. God bless the job security of piece meal retirement legislation that brings us multiple different vesting rules for different types of plans and sources or money.

This just doesn't seem rational to me. Whatever/whomever precipitated the death, the coroner/medical examiner is going to determine the cause during the autopsy. And no police dept is going to just throw up their hands and say we may never know. Was it natural causes or did she just lose her balance? Or was there foul play? Regardless of that, the ME is going to complete the death certificate with something more than pending. Weird vibes on this.

The legal eagles here can tell you if this suggestion is proper or valid, but what about filing an interpleader - let the court determine when it can be paid out, and get the Plan Administrator off the hook?

Or they could consider terminating the plan now and creating a Qualified Replacement Plan. It might not eat up all of the excess, but it could shelter some of it from the 50% reversion tax. The enrolled actuary can make the calculations to determine if this is worthwhile, which includes a reasonable estimate of how the 415 limit might increase.

If the participant dies before and election of payment, see the Plan document for payment to the beneficiary. If the beneficiary dies before the election of payment to the participant, the Participant's contingent beneficiary would be entitled to the death benefit. Assuming the participant and beneficiary are going to waive the annuity benefit and roll to IRA than assets in excess of the 415 limit will revert to the Plan Sponsor and be subject to any excise tax on reversion. If you are looking for ways to reduce the excess tax and the participant and/or beneficiary are in good health they could consider purchasing and annuity which might eat up some or all of the excess but that won't leave assets for other heirs if that's a consideration. Or they could look into merging with a company with an underfunded DB Plan and negotiate the excess assets as part of the transaction, not my area of expertise but I do know it can be done and there are some companies who specialize in that field.

(and hopefully the plan's document "guarantees gateway" as needed for those with only the SH allocation prescribed)

Yes. Safe harbor non-elective is considered to be the same as profit sharing for 410(b) and 401(a)(4) purposes.