All plan participants are highly compensated employees -- can they max out on 401(k) deferral amounts without worrying about testing?

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A owns 100% of the stock of corporation Z. A, B and C are equal 1/3 partners in partnership X. Under the attribution rules, does partnership X indirectly own A'z stock in Z? IRC 267(c)(1) and its regs state that stock owned "directly or indirectly" by a partnership is deemed to be owned proportionately by the partners. 267(c)(3) says and individual who is a partner and who owns directly or indirectly through application of (c)(1) stock in a corporation is deemed to own any stock held by his partners. Derrin Watson's book (Who's the Employer, 6th Edition, Q 17:7, Example 17.7.2) describes a case where Mike owns 100% of a corporation; Sam owns 100% of another corporation; Sam and Mike are partners in a separate partnership; and hence Sam is deemed to own Mike's stock in his corporation. Sam has no direct ownership of Mike's stock, so he can't be deemed to own it under (c)(3) unless he is deemed to own it indirectly through the partnership. But I don't see where 267 says that a partnership is deemed to own the stock owned by its partners. It appears to be assumed in the example.

Any grounds to have a 401(k) plan participant's deemed distribution reversed? The participant loan's deemed distribution occurred in 2017; the recordkeeper already submitted a 1099-R. Would a reversal need to go through VCP?

Can a plan use forfeiture assets to fund the lost opportunity cost portion of a missed discretionary profit-sharing contribution? I know that forfeiture assets can't be used to fund "required contributions" by either an employee or the employer because it would violate a fiduciary's prudence standard and would be a prohibited transaction. Accordingly, when these types of contributions are delinquent, the plan has a claim against the employer. But DOL Field Assistance Bulletin 2008-01 specifically states that "employer contributions become an asset of the plan only when the contribution has been made." Because the contribution is not late, it would seem that it cannot be a PT, but does the fiduciary still have a duty to press a claim against the employer for the lost opportunity portion?

S Corp filing as LLC. Only owners working in the business. Each owner receives K-1 and a W-2. Would I do the S/E Adjustment on the K-1 income and then add full income on the W-2 in order to get a total income figure for calculation purposes?

If a plan allows life annuity distributions, but requires the payment of a single lump sum to an insurance company to purchase a single premium annuity, do the QJSA rules apply?

Under a QACA plan that provides for permissible withdrawals, do they apply to under-saver sweeps? I'm referring to participants who are automatically enrolled in a plan because the client has chosen to enroll the participants due to their not having contributed a certain threshold (e.g., under-saver sweeps, 3% of compensation) to the plan. Can such participants opt out and then request a permissible withdrawal?

Employer was not updating participants' deferral changes they had made on the recordkeeper web site. The plan is 3% safe harbor, so no matching to worry about. If a plan missed updating a deferral for all of 2016 and 2017, does it need to make some kind of correction? The participant believed he was deferring 8% Roth but payroll was deferring only 7% -- basically a $15 per pay period difference. Does this link apply (or perhaps it does not because these are Roth contributions?) -- https://www.irs.gov/retirement-plans/fixing-common-plan-mistakes-correcting-a-failure-to-effect-employee-deferral-elections