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It's highest percentage ownership at anytime during the year so she became an owner in December. If it's calendar year she's an HCE for 2024.

David didn't say talk to the "TPA", he said, talk to the "actuary". If you aren't getting good information from the TPA, ask them to let you talk to the actuary. If they refuse, the actuary's name and phone number will be on the Form 5500 Schedule SB. Now, the actuary might be harder to understand than the TPA, but they would be your best source of information.

Not that this helps but I looked at the I-9 instructions earlier this year and unless they have changed, employers are not required to make copies of the Acceptable Documents provided to them. They just have to complete the appropriate sections of the I-9 using the info garnered from the Acceptable Document. The instructions said the "employer may" make copies. It did say if you retained the copy that you have to provide it to a littany of agencies, but interestingly enough (at least I thought so) the instructions didn't list the IRS in that list of agencies.

For questions about a transfer or rollover from an individual-account retirement plan to purchase service credit under a governmental defined-benefit pension plan, including how to tax-report such a transfer or rollover, the expert is Carol Calhoun. https://www.venable.com/professionals/c/carol-v-calhoun

Yes. The discretionary match is limited to 4% of pay, the formula for the match must ignore deferrals over 6% of pay, the rate of match cannot increase as deferrals increase, cannot have any allocation conditions, must be described in the safe harbor notice, the plan must have provisions for the match, it must not allow any HCE to receive a higher match than any NHCE at the same rate of deferral, to name a few requirements. it can be subject to a normal vesting schedule, such as 6-year graded.

@Pam Shoup The guidance provides two correction methods: W-2 correction can be used as long as the participant's W-2 has not been filed or furnished to the participant In Plan Roth Rollover correction. The guidance includes a reference to previous guidance on In-Plan Roth Rollovers: With that in mind, I believe the answer to your question is Yes.