New Jersey established more that a half century ago a Supplemental Annuity Collective (SACT). During this period SACT has offered two plans: a 403(b) arrangement for qualified employees, and an after-tax arrangement for all employees, including qualifiers for the pre-tax 403(b). The investment menu is the same for each plan. Assume that a retiree has contributed to the after-tax plan for 35 years and wants to roll over his entire balance to a Roth IRA. Allowed?

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I have questions about updating our prototype 401(k) plan disability benefit claims procedures for the new rules that start April 1. [1] Does the plan document for the prototype 401(k) plan need to be amended? [2] If so, is the deadline April 1 or the end of the plan year? [3] Should the prototype document provider prepare this amendment? [4] If we prepare our own amendment to the prototype, will it still be a prototype plan? [5] Which of the new rules must be spelled out in the SPD?

Plan has several hundred participants and allows voluntary after-tax contributions. I'm writing a procedure for fixing payroll errors involving voluntary after-tax contributions. I am seeing guidance as to how to correct errors that arise from an election form being misplaced, but none as to errors arising when an eligible employee was never offered the opportunity to have voluntary after-tax contributions withheld from his or her paychecks. Should I use the average of the NCE/NHCE group for the year?

1.410(b)-5(a-c) & (d)(2) When determining the actual benefit percentage, the code states that in (d)(2) "Employee contributions and employee-provided benefits disregarded," and clearly states, "Therefore, employee contributions (...), and benefits derived from such contributions, are not taken into account in determining employee benefit percentages." However, literature, ASPPA presentations, and the Relius program include employee 401(k) contributions in the test. Applying to both contribution or benefit basis... Is this due to code 1.401(k)-1a(4)(ii) "Treatment of elective contributions as employer contributions"...? Basically saying that 401(k) and Roth are considered employer contributions in 1.410(b)-5?

Able and Baker are equal partners and each gets a K-1 (historically identical). Able makes pretax contributions which are included in Box 13 (a deduction). Baker makes Roth contributions which are included in Box 4 (a guaranteed payment). Thus Able and Baker end up with different Box 14 numbers. When allocating profit sharing, does Baker have higher compensation than Able and thus receive a larger profit sharing allocation? If so, is that a way to avoid that result?

Plan allowed all participants into the plan early for more than 20 years. Both HCEs and NHCEs were allowed in early. If the early inclusion of participants is significant (or assumed to be significant), can we adopt a retroactive amendment under SCP? Does the requirement that significant operational failures be corrected within two years apply to corrections by plan amendments? Assume there is no discrimination issue.

I have a plan that needs to correct for five loans that were defaulted. Form 1099s were issued. The error was caused by the Employer. I want to make sure I'm completing all the necessary forms to have the defaults reversed and allow these participants to begin making repayments as they desire to.

Plan is 3% nonelective Safe Harbor plan. Only safe harbor contribution plus deferrals. Top heavy ratio is 80%. Is this plan exempt from top heavy?