bort

I'm a little new to 401k, and my company has encountered a situation in that a certain group of employees have decided to unionize. Currently, every employee in the company has the same 401k structure (elective deferral, company match, safe harbor, profit sharing). Should the unionization go through, leadership will likely not want to give them any more than they have to. If they are to be under a different structure (say the company doesn't want to give them safe harbor and profit sharing), can this be done and would it require a separate plan or just a change to the plan document? Thanks

If you have less than 100 participants at the beginning of the plan year, but over a 100 at the end - do you still have to file the regular 5500? This is for fully insured welfare benefit plans. Since the 5500 has a line for number of participants at the end of the plan year, this has made me unsure.