Does anyone know what the following means in the PPD document - plan elects a 6 month eligibility (not consecutive and no hours required), elapsed time is not marked but actual hours is marked. The adoption agreement notes that this is passage of time and not elapsed time and no minimum hours of service is required. My question is do you still have to apply the 1000 hour in a 12 month period failsafe? How would any break in service provision work? Thanks!

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Normally, for 2026, the plan would need to be amended to allow the increased limit by 12/31/2025? Has there been any guidance on allowing a later amendment date, due to the fact that the legislation only passed this Summer? I haven't seen anything. Doesn't really matter to me, as I don't do cafeteria plan amendments, but just curious.

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Plan currently has no excluded employees. Client want to "exclude" most ACTIVE part-time employees by Amending the plan to use the "20 hours per week" exclusion.

This idea makes me uncomfortable. Seems more like a violation of "once-in always-in."

And, I also understand the related issue of the 20 hour per week rule being impacted by the LTPT rule.

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Hi 

Thank you as always for all the valuable knowledge and input.

Is there an issue, if amending a 5500 for the current year to have both the 5558 box and the amended box checked off, or don't confuse things and just ck off amended? Thank you.

What is the required time necessary to amend a matching contribution?  Currently it is a mandatory match, but they want to switch it to discretionary (it is not a Safe Harbor Match).

Do they need to give more than 30 days notice?  In other words do they still have time to make the change for 2026?

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Auto enrollment is set to 3%.

Participant who had opted out and never deferred is rehired.

I can't seem to find this in the Plan Doc.

Would they need to opt out again, or would the original opt out still stand? Not sure to what extend number of breaks in service would affect this.

Has anyone hired an AI consultant to help with streamlining processes? How did it work out?  Can you refer a firm/consultant?

For an off calendar year plan with a 4/1-3/31 plan year, how will the Roth mandate work? For example the 2025 plan year ends 3/31/26, are all catch-ups made starting in January for HPI's treated as Roth?

Plan allows for loans. Loan program allows for payments to be suspended while on medical leave.

Plan does not allow for hardship.

Participant is not old enough for in-service.

Participant goes out on approved medical leave. 

Participant now wants to take a loan to cover his medical bills, sponsor wants to allow.

Participant and Sponsor then want to immediately suspend loan payments (that is no loan payments will be made initially) until participant returns from medial leave, not to exceed 1 year. Loan would accrue interest and be re-amortized so as not to exceed 5 year period when participant returns.

Is this allowable from a code standpoint?