Lou S.

not sure if this helps or not but wiki tells me that 15 states recognize same sex marriage and another 5 have laws granting "similar" status http://en.wikipedia.org/wiki/Same-sex_marriage_in_the_United_States

I'm not sure what you mean by "enabling language." My underatanding is that if your maybe notice and supplemental notice are both good and your amendment to elect SH for the year is timeley, you are good to go.

No, it does not sound right. Pension contributions as I understand it are an exception to the cash basis rule and are "deemed" made on the last day of the plan year if made timely for tax deduction purposes. I think the rules are laid out somewhere in 404.

I don't see why not assuming the desposits to her account were correct except for the fact that SSN was wrong. I would treat it like a data correction. If there were distributions reported under the "fake SSN" correct 1099-Rs may be required, otherwise I don't see much of an issue going forward just changing the SSN to the now correct number.

Do you mean simple 401(k) as in easy or simple as in SIMPLE? I don't know much about SIMPLE 401(k) Plans but unless there is a prohibition on short PY in a SIMPLE you should be good to go. If you meant easy and not SIMPLE, then you are good to go with short PYE.

Sure, no problem.

The Plan needs to satisfy RMD. If he rolls it to new company plan and is still working he can delay future RMDs while still working (assuming non-5% owner), if he rolls it to an IRA he will have future RMDs. I don't see any way around the RMD for this year in Plan that is terminating.

I could be wrong, but I don't think so. Though if you cross test with seperate rate groups you could probably do a 3% PS and offset by the 3% safe-harbor and accomplish basically the same thing. A few more hoops and might not be perfect but likely going to give the result you want almost all the time in small plans.

How do you not pay the presumably valid QDRO from the Plan and how would you get the decesed AP to agree to a change in terms to pay from outside the Plan? Also curious as to why he would want to sub out pre-tax assets for post-tax assets doesn't seem to make much sense to me but maybe there are reasons.

Are you trying to eliminate SH 3% for 2013 for HCEs? Is so that would have had to have been in your maybe notice last year. If you are trying to do in for 2014 doesn't sound like a problem, assuming your prototype allows for it which I'd think most do.

I don't think so after the plan year following the transaction. Just because the shares are pledged as collateral doesn't mean she owns them. I think they are just security for the loan unless she she has an option to buy them. Now if the loan defaults and she receives stock in lieu of payment she would once again have ownership interest. But I am not an attorney.

Is there a Crystal Reports for dummies book?

I know of nothing prohibiting the elimination of automatic enrollment. Seems a simple plan amendment could address it though you might want to be clear whether if it applies only to new employess or removes the auto enrollment for folks who don't have any election.

It's not an either or proposition. They need to do both. Not really. There is nothing that prevents you from just filing late if you don't mind paying the IRS fine. Not sure why you'd choose to do that though when DFVC is pretty easy and much cheaper than any penalty the IRS will impose for late filing but I don't think DFVC is technically required.

Who is the executor of the fathers estate? Impress upon them the importance of taking resposibility for the corporation and its plan. Refer participants to the DOL if the executor is non-responsive or "too busy to deal with it". See the DOL website on orphaned plans for more information.

Yes. You are in subclause II, subclause I is the one before it as in IRC 416(i)(1)(B)(iii)(I)

The 3% safe-harbor can be made to another plan, even an ESOP as I understand it. I think there are some extra consideration you need to look at when the ESOP is leverages to make sure you are releasing at least 3% and that piece has to be 100% vested. You can use the contribution to satisfy T-H and if 3% is on full year 415 comp you already satisfy TH even if additional contrib is made. You just want the 401(k) to reference how T-H is being statisfied because you have multilple plans and the 401(k) needs to reference how it is compying with TH.

Before the last payroll of the plan year is processed since you need a plan in place before deferrals can be made. You almost always have to use prior year testing and limit HCE deferrals to 5% to pass ADP testing that first year.

Beyond the fiduciary question which may or may not be prudent, how does this payment option satisfy the QJSA rules?

Does the plan document allow for forfeitures to pay expenses? If so that might be an option to avoid the small balance problem if you reallocate small forfeiture account. Otherwise pretty much yeah, you make a contribution equal to the forfeitures to realloacte and reduce the employer contribution by the reallocated forfeitures. Net effect, no contribution check by the employer but allocate the forfeitures to participants under terms of the document.

I've seen it done both ways. I agree with you but I doubt you'll get anywhere with them. You are stuck with their rules or find another platform.

It is correctable under EPCRS but I don't reall if it is eligible for SCP or you need to use VCP but I think it was one of the items address in the IRS phone forum not to long ago. Either way if you are correcting via SCP or VCP you want to have the sponsor put n place porcedudes with ALL of those individual brokerage accounts that money can not leave with out written trustee approval, participants should not have authority to make withdrawals. One other possible option if this is recent, does the Plan allow for loans and can you convert the "impermissable distribution" into a "participant loan after the fact"?

I missed that he is not an employee of B. Now I'm no longer sure.

He is a key of B, B is a member of the ASG, therefore he is a key of the ASG.

Read the Plan document, that will tell you the basis for the allocation.