I have a rehired participant, no BIS, worked ~ 825 hours in 2017, top heavy cross tested safe harbor match plan. She did not contribute so no safe harbor match but receives a top heavy allocation. Participants who receive a nonelective contribution must then be bumped up to the gateway. The owner's profit share percentage is 9.33%, which means the staff group can get 3.11% and gateway test passes. However I have to increase the staff contribution in order to pass other nondiscriminatino testing. Eligible staff is getting approx. 5.5% for profit share. Can the rehired participant receive 0.11% in addition to her top heavy or is she required to receive 2.0% to get her to 5%?

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Looking over a Return of Excess form from a large record keeper. In the tax withholding section it says (paraphrasing): If the distribution is on account of 415, ADP or ACP, then 10% withholding will apply unless otherwise indicated below. Then it goes on to say: "Excess deferrals (402(g)) are not subject to withholding." (emphasis mine). Is that right?

When a defined benefit plan modifies the benefit accrual formula, how must the defined benefit plan attend to the service credits accrued during the interregnum preceding the effective date of the effectuating amendment? Must the plan still continue to accrue benefits associated with said service credits per the prior formula if said prior formula serves as more advantageous to the the participant?

I'm working with a stock option that is currently a short term deferral because the option only vests upon a CIC. The client now wants to add termination of employment (except for cause) as a payment event. I am pretty sure the subsequent deferral election rules apply here, but the result seems impractical when using the possible CIC as the original payment date. I also see a problem with the prohibition against acceleration of payment, because of course, an employee could terminate before the CIC date. Thoughts?

One of an LLC Partnership's partners takes a draw each pay period from which 401k deferrals are taken but no match is done. It's now year-end. Is the match determined using the total draw income, or will it be calculated based on her K-1 earnings?

Our document uses W-2 income. Working within a payroll company, we get to see all the bits and pieces of compensation. Should shareholders health insurance(SHI) and auto reimbursement be included in the W-2 income for compensation purposes?