Jim Chad

When someone is rehired, they have immediate entry if they had a vested balance in employer contributions. I know pretax and Roth are counted as employer and Rollover is not. Is voluntary aftertax counted? How about the Employers DB Plan. Do we count that?

I'm writing a procedure and I would like ideas. If an employee filled out a form to go form 5% to 2% and payroll misses it for 3 pays, how do people handle this?

Just thought of something. I think the old "Voluntary aftertax" is not considered Elective Deferral. Taxes are not deferred and it is not Roth. Does this mean we would not consider vested account balance in accounts for "voluntary aftertax"?

Thank you, Tom. Happy New Year Tom and Everyone!

HI Tom You mentioned that deferrals are taken into account for vested account balance. Can anyone give me a cite? Also, would you count voluntary aftertax?

Participant was fully paid out November 2016. Received match in March of 2016 and Discretionary nonelective in Sept 2017. Since it is less than $1,000, we need to force out. Is anyone aware of a date this must be done by?

FreeERISA cannot provide SSA's anymore. If the employer doesn't have them, is there any other source for this information?

I have never been to a Datair seminar. How was it? Was it live or on-line?

The doc says measuring period for "break in service" for Eligibility is the 12 months starting on the first day of employment. Example: No vested account balance DOH 3-4-2008 DOT 5-15-2009 DO Rehire 7-5-12 DOT 6-20-2015 DO rehire 11-29-17 What date do I use to start my measuring period for counting "breaks in service" ?

Thank you. I went back through the document and looked for the pieces. I was able to follow the thread. There are different measuring periods for Eligibility and for vesting.

If document doesn't specify, what is the measuring year for "break in service"? Did not work 500 hours in what 12 month period? Plan year? Calendar year? Employment Anniversary year? The year the document says to use for Eligibility? The year the document says to use for vesting?

If you can , I suggest you team up with someone who knows 403(b) Plans. No documents ,might be a serious problem.

Also, do we count his compensation at both companies when we are calculating the Safe Harbor Match and Discretionary non-elective at the second company?

QSLOB company - do we count hours for satisfying the 1,000 hour requirement for discretionary non-elective after he transferred to main company during the plan year?

Thank you, Mr Bagwell. I should have mentioned that this plan is safe harbor match.

What do you all think of using 3% instead of actually calculating the ADP? One very large company wants to use 3%. Is there any regulatory backing for this position?

My 2 cents is correct. The mother is the deceased Participant. We think we know what country the husband moved to many years ago.

Who would go to court, the employer? the deceased Participant's children?

Do we get a court order declaring the spouse "missing"?

Spouse left for his home country more than 10 years ago. Participant passed away last month and adult children want to make a claim for mother's 401(k) Plan assets. Any thoughts?

Can you exclude catchups from SH Match?

The document excludes fringe benefits from comp. I think I remember that cash in lue of health insurance is counted as cash and included in Plan comp. What do you all think? Can anyone provide anything in writing?

OK. CE is much easier if I renew my PTIN. Has anyone trried to do that online? When I go online, I can only see how to apply for a PTIN. Everything I try gets me an error that says I already have a ptin. Can anyone help me renew?

What do you all think? Should I renew my PTIN?

Is rev proc 2013-12 the latest EPCRS? Also, I think i remember that it isn't the end of the world to give out a sH notice 10 days before the end of the year. Does anyone know where i read that?