Participant wants an in-service distribution. Has traditional 401k, match and Roth. Can he take just his Roth out in as an in-service distribution? He's an HCE.

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We terminated our pension plan, and distributed all assets. Somehow we missed a plan participant, who is owed money. How to handle? There are no plan assets remaining, but the owed distribution amount is something we could cover from our corporate operating account. But how to process it? Should we distribute into an IRA for the participant? Also, I am guessing that we need to alert the PGGC.

Plan Merger. Don't have money yet, cannot set up a takeover loan until money is transferred in. Participants already are having loan payments that we have just sitting in the account to set up the loan. Participant will not have much money when transferred in, because the participant apparently took a hardship distribution after the loan. If the balance isn't big enough, how do you force the loan to work? Software vendor says I need to put fake money in fake accounts. This is a large, audited daily plan, so I don't want to have "fake" accounts.

TPA and client agree that withdrawals for tuition under hardship provisions must be for upcoming, unpaid tuition. Client is worried that if a student begins a semester, let's say, September 1 and starts attending classes, but the tuition bill isn't issued, mailed and due until, say, October 1, then the tuition is "old" business and may not qualify, or at least might need to be somehow pro-rated such that the September expenses are not included. TPA takes the position that the timing of the billing does not matter; the bill is for the whole semester and the fact that it didn't have to be paid to the penny up front is immaterial. We can't find a chapter and verse anywhere that addresses the exact timing of the bill. What say you?

Sole proprietor (age [55] considering to adopt a new defined benefit plan effective 1/1/2017. Does not have employees. Plan uses a unit benefit formula equal to 10% of average compensation times years of service. Sole proprietor has 10-plus years of past service and his average compensation is at the annual compensation limit. Normal Retirement Age is 65. Therefore, the accrued benefit as of 1/1/2017 is $1,791.67 (1/10 of the 2017 dollar limit) and the accrued benefit as of 12/31/2017 is the same $1,791.67. There's no target normal cost for 2017 and a funding target as of 1/1/2017. Accrued benefit as of 12/31/2018 will be $3,666.67 (2/10 of the 2018 dollar limit). Does the plan violate the 133-1/3 accrual rule for 2018 because the increase in the accrued benefit for 2018 ($3,666.67 less $1,791.67) is 133-1/3 percent more than the increase in the accrued benefit for 2017 ($1,791.67 less $1,791.67)? if the plan violates the 133-1/3 accrual rule, how can the plan be designed and still grant past service?

FreeERISA cannot provide SSA's anymore. If the employer doesn't have them, is there any other source for this information?

Do employee military leave make-up contributions have to be made on prospective W-2 pay, or can the employee write a check to the 401(k) account? For example, it's Decemeber 19 today, and the employee wants to contribute $18,000 for 2016 and $18,000 for 2017. She will have 2017 W-2 income after returning from military service. Does the $36,000 contribution need to be made from her remaining 2017 payroll, or can she write a check?

What do you think about how Congress's H.R. 1, including its changes about how a business's income passes through to owners, how will this affect small-business employers' desire and willingness to create retirement plans?

Starting in 2018, the tax reform bill (if it passes) doubles the $3,000 limit per year to $6,000 per year for a plan to benefit certain volunteers (e.g. volunteer firefighters, fire prevention, EMS, ambulance). I am looking for a language in a plan document for a length-of-service-award plan. Also looking for anyone interested in writing an article for publication regarding this topic.