I have 3 employers and 3 plans. All are part of a controlled group. One plan is a safe harbor plan since 2011. Each plan has always conducted coverage and ADP/ACP testing on its own; they never considered the controlled group aspect until now. Is there an issue on a controlled group basis if each plan has always passed on an individual basis?

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Can an employer retroactively increase the employer contribution formula? If so, what is the allowable time period to do so? Could the retroactive increase be applied as many as 24 months ago?

A retirement plan has two employees: the owner and an employee. Testing resulted in the owner being top heavy at 64%. However, they are a Safe Harbor at 4% as well as the prior year. Is there any additional requirement on part of the owner on contributions?

I've encountered several law firms that are preparing a single document that they represent is BOTH the ERISA welfare plan document and Summary Plan Description. (Maybe the law firms are using the same 3rd party welfare document vendor?) Seems to me that ERISA requires two separate documents. In the qualified plan arena I can't imagine trying to use the plan document as the SPD or vice versa. Interested in what others think of this approach.