Looking to change the current software provider for my dc and db administration/testing. Suggestions? Needs to be cost effective.

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Plan is Safe Harbor match with a discretionary match and after-tax option. If the plan sponsor does not make a discretionary match and the employees decide to put in a 4% after-tax contribution, does this need to be tested under ACP or can it be avoided?

Do the new disability claims procedures apply to flexible spending accounts?

When applying the maximum employer contribution amount to HCEs ($60,000 for 2017 with catch-up), are the deferral amounts deducted from that maximum to equal the actual amounts available for employer contributions?

May a plan stipulate that the determination of eligibility for specific aspects depend upon elapsed time while eligibility for discrete specific aspects depend upon years of service/hours of service? As a hypothetical example, the latter specific example could affect a CODA aspect, to mean that a person could not make elective deferrals until the completion of one Year of Service of 500 Hours of Service. Such a bifurcated situation raises the intriguing perhaps conundrum: how does one subsequently determine breaks in service? One-Year-Breaks-in-Service or Periods of Severance? Whichever of the two stand as more favorable to the individual in the respective situation?

See https://www.irs.gov/pub/irs-pdf/p6388.pdf (Employee Plan Deficiency Worksheet, Attachment Number 1, Minimum Participation Standards) which includes this potential issue (i.e., it's sample language that the IRS examiner might use): "To apply the break in service rules, section ___ of the plan should be amended to provide that the computation period used for measuring eligibility service will also be used to measure breaks in service. DOL Regs. section 2530.200b-4(a)(2)."

One of the items on "Worksheet Number 1" in that document states: "When an employee who has satisfied the minimum service requirement and who has no vested benefit has a break in service, and the number of consecutive breaks in service is less than the greater of 5 or the number of years in which the employee attained a year of service, does the employee participate immediately upon returning to work?"

Another one: "Section ___ of the plan should be amended to provide that a vested participant, or a nonvested participant whose prior service cannot be disregarded under IRC 410(a)(5) who is reemployed after a break-in-service (period of severance), will either participate immediately on his or her reemployment commencement date or retroactively as of his or her date of reemployment upon completion of a year of service measured by his or her reemployment commencement date. IRC sections 410(a)(5)(C) and (D) and Regs. sections 1.410(a)-4, 1.410(a)-7(c)(5)."

Finally: "Section ___ of the plan should be amended to provide that a vested participant, or a nonvested participant whose prior service cannot be disregarded under IRC 410(a)(5), who is reemployed after a break-in-service (period of severance), will either participate immediately on his or her reemployment commencement date or retroactively as of his or her date of reemployment upon completion of a year of service measured by his or her reemployment commencement date. IRC sections 410(a)(5)(C) and (D) and Regs. sections 1.410(a)-4."

Participant lives in California, and father lives in Delaware. Participant is coordinating the "particulars" of the funeral. Would his air fare/hotel expenses count as funeral expenses? What about his sister who is also coming to the funeral, who might be helping out while she is there?

If a participant in a 401k Plan has both a pre-tax deferral account and a Roth, then when they take a cash distribution are two 1099-Rs required to report the pretax distribution & the Roth?

How do you allocate the RMD after a participant's death among multiple beneficiaries, when no beneficiary is an individual (no designated beneficiary)? Is it proportionate? Is there guidance? This is an individual account plan. Example: Participant P dies in 2018. His RMD for 2018 was $200,000. He took out $100,000 in 2018 before he died, so $100,000 remains due. He has three beneficiaries who each receive $20,000 each and then a 4th beneficiary who will receive the rest. Assume that, based on the total account balance, $20,000 represents 5% of the account and the amount that represents the 4th beneficiary's interest is 85% of the account. Assume the remaining RMD of $100,000 is not paid by the end of the year. Would the three owe $2,500 in excise taxes (50% of 5% multiplied by $100,000) and the 4th owe $42,500?