LLM

We have a number of plans that use "End of Plan Year" for F.3. Time of Payment (other than Death) - but want to waive that waiting period in cases of hardship. We propose to use 3.d. to write in the language from b.(End of Plan Year) followed by "Acceleration of timing allowed for cases of Hardship (per safe harbor rules)." My question is - in order to use Hardship as a criteria for allowing acceleration of distributions for terminated participants - must the plan allow Hardships as an in-service distribution option? It was my interpretation that this section of the Basic Plan Document (Timing & Form of Payment - Section 7.02, Article 7) is separate from Article 8 (In-Service Distributions and Loans). (FTWilliam declined to answer) Appreciate hearing others' experience. Thank you

Our plan document allows us to set the threshold for automatic rollovers below $1,000. We are considering lowering the amount to reduce the number of cash-outs, which sometimes become unclaimed checks. Anyone else using a lower number? Results? Is there any number considered too low?