david rigby

Yes, no, maybe. Your entitlement to any benefits is directed by the terms of the QDRO itself. Important: if there are two plans (for example, a profit sharing/401k plan and a defined benefit pension plan), it's possible you could be entitled to payment from each, but at different times. While more details of your situation might make it possible to provide a more detailed answer, it's probably not appropriate for you to put a copy of your QDRO here. What did your attorney tell you in answer to your question?

Please post the links.

Really? You're willing to take a bullet for your client? Are you concerned that it might put your other clients at risk?

The above responses assumed the original Q was concerned with the death of the trustee. I read the Q more broadly; it may also be prudent to consider disability and/or incapacity.

There might be other conditions. Does keeping them in the plan help or hurt the overall plan efficiency? (Other readers may have already crunched the numbers on this.) Are there any assets that are unavailable as alternative investments because the plan falls below a particular $ threshold? Is there a likelihood of former employees to become "missing"? (Yes.) Etc.

The requirement for an audit attachment to the Form 5500 is (mostly) related to plan size, so some plans that are close to the threshold might eliminate (or avoid) the audit expense by encouraging a few distributions.

Who is "we"?

As support to Larry's comment, the original questioner may benefit by reading IRC 411 (Minimum Vesting Standards). Specifically, see the first sentence of 411(a), and then see the definition in paragraph (8). https://www.law.cornell.edu/uscode/text/26/411

Data as of July 31, 2020 (Friday) fifth month-end after beginning of Coved-19 pandemic/isolation Moody's Daily Long-term Corporate Bond Yield Averages Utilities Industrial CorporateAaa NA 2.03 2.03Aa 2.30 2.05 2.18A 2.56 2.48 2.52Baa 2.93 3.36 3.15 Avg 2.60 2.48 2.54 Moody's Daily Treasury Yield AveragesShort-Term (3-5 yrs) 0.14Medium-Term (5-10 yrs) 0.35 Long-Term (10+ yrs) 1.04 Observation: (1) Comparing the Avg rates to 6 months prior, current rates are about 60 points lower. (2) Comparing the Avg rates to 12 months prior, current rates are about 110 points lower.

Note that you might get a different answer if the EE is rehired within the controlled group but in a division covered by a different plan.

In another life, I saw a DB plan that "matured", where all participants had a distributable event (retirement or other termination). All died or were paid a LS under the terms of the plan. No formal termination amendment. The PBGC (i.e., the "guvment" powers that be) did not like this as an end to the plan and forced someone to execute a plan termination, including the Form 500 and 501. Lesson: while it's possible for a plan to have satisfied all its obligations thru normal operation, the regulatory structure needs something more formal to end the plan; just having a proper paper trail might be a good reason also. IMHO.

The definition of "cutback" in a govt. plan will probably be included in the plan itself. If it's vague (not surprising), maybe look to other language related to plan interpretation.

Might it show up on Schedule D of the Form 5500? https://www.efast.dol.gov/portal/app/disseminatePublic?execution=e2s1

Disagree. Short-term noise. Long-term, could become much more common.

Well, in my experience, there is one more important task: put a hardcopy note in your hardcopy file of the forms, describing what you are doing, why, and when. It's OK to to also use an e-note, but it's best to have a note that is handwritten, dated, and signed. (If you've ever found such a note in a file, you will understand how much credibility it carries.) Do not rely on anyone's memory! If there is a plan audit, make sure the auditor gets an explanation.

Actuary (No, I'm not advocating that others use that term; I'm advocating that plan sponsors hire an actuary.) BTW, in my 40+ years of observation, there are many TPAs who have very little understanding of consulting.

True, but many posts on these Boards have omitted key information relevant to the question. Sometimes it helps to ask, rather than assume.

Would it help to look at lines 8j and 13b and 13c?

Maybe you've already done this, so just a caution. Those previously omitted NHCEs were omitted for a reason. Double-check to make sure whether that omission might have been correct. OK, it might be a stretch, but it's worth looking first.

Has the actuary considered/discussed a replacement (dc) plan?

IBNR?

Just clarifying, are you referring to plan sponsored by A? It appears you want to count capital gains from a corporate sale as employee compensation; does that meet the plan's definition of comp? On another note, did the owners/HCEs negotiate so that B (or B's plan) will recognize all the A-service? For example, this would enable the NHCEs to participate in B's plan (assuming there is one) immediately. If not, perhaps there is still time to do so. (BTW, if the answer to that question is NO, my response is "shame on you".)

Maybe it's just me, but I find it interesting that the court ordered the legal counsel to do something. No mention of who pays for it, which could have a bearing on the lack of any draft so far.

I may have a couple of suggestions, depending on what state the ER is located. If desired, you can send me a private message.

Perhaps this is none of my business. While the TPA is that may have no bearing on the TPA's actions. This could be an opportunity to re-read your service agreement.