This is probably something I should know.

A terminated vested participant who is married died at age 54. The plan document and Summary Plan Description only discuss death benefits for active participants who die. Is it true that a terminated vested's widow is also due a survivor benefit by law?

Does anyone have an updated Safe Harbor Notice?

Why am I so inept at searching this board for simple answers?

Can a participant make a Roth IRA contribution and also participate in a QP in the same year?

Thanks!

...are smelly.

Has anyone heard of a Change in Control Form 5500?

Am I correct in saying that a sole proprietor would need to apply for a Tax ID when establishing a 401(k)?

Dave

Are other TPA firms obtaining SAS 70 certification? What's the prevailing rationale for either foregoing the certification or obtaining it? Thanks!

Is it permissable to roll money from a simple 401(k) plan to a regular 401(k) plan

Has anyone else read this one? PPA establishes a 14 day self correction period for fixing sec 4975 PT. Does this mean if you correct late contributions within 14 days of finding the missed/late contributions you don't need to file 5330?

Any help appreciated. Reading this stuff makes my head hurt.

HI All,

Do I need any special certifications to file a VCP for a client who is a nonamender? I have the NIPA APA, is that sufficient?

THanks in advance

I represent a client whose 3rd party recordkeeper mailed a disk with census date (including SSNs) to the wrong Company. The disk was returned promplty and the client currently has the information. Does the employer have a duty to disclose this mishap to participants? If anyone has had a similar situation or any insight into the matter please let me know what you think. Thanks.

New to the 401k world...Annual Compensation Limits?

I'm seeing conflicting information on these:

are in -service non-hardship distributions allowed in a profit sharing plan?

in a 401(K) plan?

Thanks,

Steve

I am being asked by many clients if participants can rollover from either the company's profit sharing plan or the company's 401(K) to an IRA while still employed by the employer.

What are the ramifications here?

Is it permissible to do the following things to a multiemployer plan:

1) Can a a Taft Hartley multiemployer plan be frozen, so that there are no accruals, while contributions due under the plan are used to decrease the plan's underfunding; and

2) If the plan is frozen, and amounts contributed are used to fund previously accrued benefits, does that still count as "fringes" under Davis Bacon?

are there any provisions in the code or regs that speak on these issues?

thanks in advance for any help you might be able to lend me.

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If so, does the language differ significantly from that of a VEBA? Any suggestions on where to access a form 115 Trust?

I am finding conflicting information on the definition of an independent qualified plublic accountant.

Is it at all feasible that a CPA firm that provides TPA services for the plan sponsor also perform the IQPA audit? It seems logically, the answer is no. How is it possible to remain "independent" if the firm is also providing TPA services? 29 CFR 2509.75-9 addresses the guidelines for determining when a QPA is independent, however, as I am not a CPA, the terminology used in the bulletin doesnt seem very clear to me. Any input would be helpful.

Must an employee on group health coverage (subject to COBRA) currently who refuses to complete a mandatory online health risk assessment during open enrollment be offered COBRA?

The rationale for your answers is most welcome.