Rich L. Mayer

Is it possible to have a tiered Safe Harbor Non-Elective Contribution based upon years of service. Client is proposing a 3% SHNEC for all employees, which would increase to 5% after 5 years of service. If the additional 2% was a Discretionary contribution after 5 years of service (a possible group allocation) what additional tested would be needed?

With the new legislation regarding the availability of an In-Plan Roth Rollover without the requirement of a "distributable event", would the participant be able to have Federal Withholding distributed from the account also?

If a partner in a plan receives a K1 which represents a return on an investment and not compensation for services, should he be included in the ADP test? Does it mater on how the partner reported it on the K1 and 1040? If so, when would such partner become an Employee for testing purposes