Hello,

Can an employee and their spouse enroll in each of their employer’s HDHP and cover each other? For example, an employee elects a HDHP under their employer’s health plan and receive HSA employer contributions; Meanwhile, the spouse also enrolls in her employer’s HDHP Health plan covering both of them, but does not contribute to her HSA, nor does the employer contribute. 
 

My understanding is that dual coverage is allowed as long as both are HDHPs and they don’t exceed the irs limit of $8,750 in HSA contributions. Is this correct?

So things are different and you no longer file Form 5558 to file extension on Form 5330.

Unclear to me that if you don't yet know the amount of lost earnings, how do you enter an amount to pay with Form 8868? Seems it does not accept zero.

A client is terminating an individually designed defined benefit pension plan. We are unable to find signed copies of a 2017 amendment (or corporate resolutions reflecting the adoption of the amendment) related to the addition of optional forms of distribution (i.e, not an amendment to update the plan for legal changes). The Plan has been operated in compliance with the amendment since it was "adopted."

We are planning to file a Form 5310 for the termination. Any thoughts on how the Service might handle the missing signature? Even if we wanted to file a VCP request, it would not be resolved in time to file the Form 5310. 

Thanks in advance. 

A married couple divorces. They reoch a marital settlement agreement  providing for the entry of a shared interest QDRO under a defined benefit plan. Based solely upon the terms of the settlement agreement, the plan's administrator proposes to implement a deternination of the shared interests of the parties, which is driven by the fact that the partidcipant is about to retire. May the plan's administrator appropriately determine the separate interests of the parties prior to the court's entry of the DRO and the plan administrator's determination that such order is qualified?

Current understanding is that for plan corrections there must be a Procedure and Practices document in place.  What resource are practitioners using as an example/sample document? and where is the document available?

Hello. Our company is terminating its frozen pension.  A favorable determination letter was recieved after filing a form 5310.  However, the TPA we utlized noticed that two amendments were necessary. We amended the plan to update it for the SECURE 2.0 changes with respect to RMD ages.  In addition, the plan was amended to clarify lump sum window language with respect to the death of an eligible individual who dies prior to their annuity start date.  Does anyone know whether there is a requirement to start the process over with a new determination letter or amend the process? Or, are these changes insignifcant to the tax qualification status of the plan an the determination letter still suffices?  Thank you.

We have a few Plans that were adopted in February or March of 2026, as of December 31, 2025 (as allowed under Secure 2.0).  Should we be filing extensions and Form 5500 for these Plans?

I know under Section 201 of Secure 2.0 it technically isn't required, or is that just for Plans adopted after the extension date?

I don't want to miss anything, or file an extension if we aren't supposed to.

Thanks in advance!

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We always file Form 5558 if extending a plan's 5500.

However, sometimes, for a variety of reasons, a 5558 is missed, but it is confirmed that they meet the requirements for filing late under an Automatic Extension.

I was curious if there is a trend to not file a 5558 if it is know the Plan Sponsor has filed an Automatic Extension and their fiscal year matches the plan year?

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I am sure we have all run into the scenario before.

You complete the annual valuation and find there are a high number of former employees who just leave their benefits in the plan despite benefit elections being sent to them. For example, suppose you have a 50 participant plan and 20 participants are former employees who terminated more than 2 years ago. Of the 20, 15 have vested benefits of more than $7,000.

We generally have the plan send those who are not cooperative with vested benefits of less than $7,000 to a default IRA custodian. For those with higher vested benefits, we contact them year after year and provide them with benefit elections. Generally we get no cooperation.

The plan sponsor wants us to notify these former employees, let them know that they can leave their benefits in the plan but then they will be charged $450 per year starting this October 31.

Has anyone had experience with this?

We took over a plan in 2023 that was coming out of a MEP.

I wasn't involved in the conversion but I'm not sure I would have known better than who handled it since I don't have experience with MEPs.

This plan was an individual plan that went to the MEP in 2022.

They then went back to an individual plan in 2023 with us.

When we wrote the new individual plan in 2023 we thought it was a restatement of the 1st plan and not a new plan - that the MEP was part of the continuation.

The first plan was plan #001 and our restated plan was #001.

The prior TPA never filed a 2022 5500SF for the original plan as they thought the MEP was taking care of 2022.

The client got correspondence from the IRS about the missing 2022 5500SF for #001.

Meanwhile, before that correspondence was received we had filed a 2023 and 2024 5500SF for the post MEP plan using #001.

We have since redone the post MEP plan document to be a new plan established in 2023 with plan number 003.

We filed a final short plan year 2022 5500SF for 001 using the DFVC program.

We now need to amend the 2023 and 2024 filings that were done under 001 to file under 003.

I think we just do that and expect correspondence since I believe the DOL/IRS system goes by EIN and plan number.  We will likely get correspondence that the amended 2023 and 2024 are late.  Do we just let this happen and then explain when the correspondence comes?

Is this all correct thinking or should it be done another way?

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If an employee is an HPE and contributed maximum in deferrals (including catch up) for 2026 as a Pre-Tax contribution, would doing an In-Plan Roth conversion of the Catch Up portion work as the correction method? The catch up amount needs to be adjusted for earnings?

Thanks!

Our plan provides the option to contribute After-Tax.    We do not require separate enrollment for catchup contributions and have chosen to automatically shift contributions from pretax to Roth once the employee has reached the 402g limit, for the Roth Catchup required employees.  

We have Roth Catchup Required employees who have already reached the 415 limit, plus catchup, using combinations of pretax deferrals and After-Tax contributions.   

Assuming the employee has not exceeded the 402(g) limit in pretax deferrals, do we need to recharacterize the pretax amounts to be Roth?

Example:  Roth Required Catchup employee has contributed $13,000 pretax and $67,000 After-tax.  Are there  Would we need to adjust $8000 to be Roth?

Plan L is adopted by two employers, Company L and Company A, in a controlled group (due to common ownership).  Company L is being purchased in a stock sale effective 8/31/26) but Company A is not being purchased.  We're amending Plan L so that Company A is the 'lead sponsor' and will change the plan name to reflect Company A.

Purchaser's intent is to allow Company L to continue to operate as is for a few months and then dissolve Company L and transfer the employees to Purchaser's company on 10/31/26.  Purchaser has no desire to merge the plans (which they can't fully because Company A still exists).

What are the options?  Do they change depending on if we're talking in September vs. December?

My initial thought was that since it's a stock < this is an edit - I had originally mistakenly said it was an asset sale here! > sale with Company L continuing that Company L's participants will all get transferred over to Purchaser's Plan in September... but what if we wait it out through December and they are no longer employed by Company L?  This is where I started seeing too many possibilities and get turned around.

Thanks.

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