Safeharbor29

Plan is changing to 501©(3) in October. What should I be thinking in regards to the plan or plan document based on the structural change?

can we look at from each angle? One employer with two divisions and two employers that are members of a controlled group.

I have a situation where there are two components of a company. Lets call them component A and component B. Component A is the main company and component B is an operating arm of the company. The 401k plan is under component B's name. What are the pros/cons of having the 401k plan in one or the other?

If an employer submits a negative contribution in 2014, can they resubmit 2014 deferrals to be reapplied back into the participant's account? can you do this as a QNEC?

member elected catch up deferrals. Plan sponsor stopped making them after 2009 for member. No documents to support this, and member indicates they intended to make them each year. What are their options?

Can a 401k plan not allow you to withdrawal your roth funds even though you are 59 1/2 and have been an active participant for 5 years?

where can I find this in the regulations?

I need confirmation on HCE determination and testing. Company was started in 2009, then was purchased by equity firm which caused a plan term (no assets transferred). Company was an adopting employer on the new plan. Company was then sold as a spin off and they are no longer related to equity firm and they created a new plan and no assets were transferred and the participants had the option to roll funds over to the new plan from the prior plan. This company had the same EIN the whole time. Does this make a difference in testing/HCE determination?

I have a scenario where I have a safe harbor match of 100% of 4% and for 2012-2014 they didn't have a cap on the match at the annual compensation limit, so some received thousands more in match because their gross income was over $250,000. How do I get participants to return funds if they have already taken distributions? Are there any correction methods for this?

I have a situation where a company will perform certain services for another company. The company performing the services will hire the other company's employees, but just renting their building. This is NOT an acquisition. The newly hired employees have asked to grandfather their original date of seniority as it relates to their accrued vacation. Does this create a risk where these employees could argue this should also count toward vesting in the 401k plan?

ACA Notice was not sent prior to the 1/1/15 plan year. What would be the corrective measures I should take?

I need explanation on the following; If the calculation period is changed to plan year then you could prefund those contributions. If they did this then they would have to make sure those prefunded contributions matched up with that plan year match, essentially a true up match.

Employee was hired after soft freeze date and another employee was hired before the soft freeze, but transferred to another location-not covered by this plan. Employer is saying that both of these members should continue to accrue a benefit in this plan because their contract stated that their pension should continue.

Can a participant rollover funds from a 403(b)(7) into a 401(k)? Any other helpful information on 403(b)(7) would be appreciated!

If a plan's definition of compensation is simplified 415 and a new owners compensation is K1, does a change in compensation need to be made? If so, which one?