COBRA is outrageously priced for Arizona retired primary and secondary teachers. Are there any associations in Arizona or nationally that would cover them with a reasonably priced health plan? Most of them retire at age 52 and must wait 13+ years for Medicare eligibility.

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Company is starting a calendar non-safe harbor 401k plan; document to be signed 11/15/17. The plan is effective retroactive to 1/1/17. 401k is effective 11/15/17. 415 limits therefore are not applied pro rata. We will use current year testing. The owners, due to December bonuses, could deposit $10K+ in 401(k) contributions before end of 2017 -- producing a high ADR for them. The NHCEs would not be that high. A QNEC is being considered, which will cost big bucks, but my question is whether the QNEC must use full year compensation as a basis or just the compensation from 11/15 through 12/31? This would obviously make a big difference in the QNEC.

The FIRE Production System will be down from 6 p.m. ET December 8, 2017, through January 7, 2018, for yearly updates. A controlled launch is scheduled for January 8-10, 2018, from 8 a.m. ET to 4 p.m. ET. The FIRE Production System will be available on January 16, 2018. An alert will be posted on the FIRE webpage if the system is available prior to January 16, 2018.

I have 2 companies that have a multiple employer plan. My question has to do with the compensation for the owner. I have an owner who owns 100% of Company A and 50% of Company B. This owner receives W-2 compensation from both companies. How do I test the plan? Do I have this owner in both companies' separate testings and give them an allocation in both? (They want to do the maximum.) Or am I allowed to aggregate the compensation and only have the owner in one company's testing? I am leaning toward the first way because they do need to be tested under each employer. I know that the 415 limit is based on the compensation the owner receives from both employers.