The health advocacy type benefits seem to be in a grey area to include a Schedule A or not. This benefit conducts the following: helps locate providers, addresses errors on bills/claims, answers questions on coverage, and asissts with denials and appeals. Would you include a Schedule A? (Plan Documents and SPD not available for referencing). Many thanks for your assistance!

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An executive retires with a nonqualified plan benefit, but has an ongoing part-time consulting agreement that will continue for at least one year, under which services will be provided at approximately 25% to 35% of the time put in during the several years leading to retirement. He is considered an independent contractor during the consulting period. My understanding is that this is in the gray area between more than 20% and less than 50% where there is no presumption as to whether the executive separated or not. My question is about language in the regulations (1.409A-1(h)(2)(ii)), which states that, in the case of an independent contractor, "No amount will be paid to the service provider before a date at least 12 months after the day on which the contract expires under which the service provider performs services for the service recipient (or, in the case of more than one contract, all such contracts expire);" Assuming that the employer has treated executive as not separating from service, would that "12 months after expiration until you make payment" rule also apply in the situation where an employee transitions to an independent contractor?

Regs say 1,000 limit is ok but what about 5,000 limit. plan has few if any HCE's. does this fail the rights benefits features test or the reasonably equivalent basis test?