jtpa

DB plan valuation and plan document with the following non-integrated formula Unit Benefit for Past and Future service 85% of the participants average annual/monthly compensation multiplied by the participant's years of credited service prior to 12/31/2025 limited to a maximum of 25 Plus: 0% of participants average annual/monthly compensation multiplied by the participant's years of credited service subsequent to 12/31/2025 limited to a maximum of 25 Plan effective 01/01/2025 Owner only, but may add a couple non-hce's in the future. Question, is this formula doable?

A 401k plan closed a bank account and transferred the funds to their Defined Benefit bank account. Six months later the funds plus interest earned were transferred back to a new 401k bank account. Should this transaction be reported on Schedule G as a non-exempt transaction? or can it be recorded as a "mistake" in the auditors report?