Sole Proprietor, age 72, has $0 in account on 12/31/2017. Schedule C is prepared and he will now, 3/30/2018, make a $17,000 401(k) contribution. That will be the total contribution. Is that amount considered a plan asset on 12/31/17 causing an RMD requirement for 2018 (or can he just rollover the entire amount)?

My client provides supported services to people in need in California. Part of the employees' hours are billed to the company and part are billed to the government program (IHSS). The government pays the employee directly. Does the client have to include the government billed hours in the 1,000 hour eligibility calculation? I don't know if this makes a difference, but it's a for-profit company.

My husband divorced his first wife in New York state in 2000. He and I got married in 2005. His ex-wife filed a QDRO 3 months prior to our marriage. My husband retired in 2012. She began receiving her portion of his benefit when my husband retired. She's on Social Security Disability. We found out that she remarried on 3/24/2018. Is she still able to receive the QDRO, the SSD and be remarried? We are struggling financially.

I am the beneficiary of my late husband's defined pension annuity. The pension began as an early retirement pension but was converted to a disability pension when he received the SS award letter. When the pension first started, we elected the 50% husband and wife. Nearly three years later, the plan sent new elections forms. We changed the form of payment to 120 certain payments. The plan is denying my claim for the remaining twenty payments saying they are using the earlier annuity starting date, not the date nearly 3 years later. That was not explained in any of the election notices or correspondence. Also, he had reached normal retirement age when he passed by three months.

Prior trustee probably committed prohibited transaction but not all facts are in so there is small chance he did not. Has either the IRS or DOL published any guidance as to when prohibited transactions must be reported?

Sole Prop, sponsor of SH Match 401k Plan, makes 401k and match contributions to himself during year. Turns out he has a loss for the year. I feel comfortable refunding the 401k to him as a 415 violation, but what about the match? Can that be refunded also, or should it be reallocated (which would void the TH SH exemption and require a TH minimum for a number of employees)?

I had two employers last year in 2017 that mistakingly overcontributed around $5,200 in employee contributions between two unrelated 401(k) plans. My second employer told me I couldn't remove the excess from its unmatched account, so I removed it from my previous employer's 401k. In doing so, I lost out on an identical match from my old employer. My current employer now tells me that I may, in fact, be able to remove the excess from my unmatched supplemental retirement plan. Is there any way to reverse a distribution of excess contributions from my previous employer? The distribution to me occurred about a week ago and I still have not cashed the check. Is this an allowable transaction? If so, I'd like to undo it and take the funds from my current employer's unmatched plan.

If we miss an increase in deferral, we put in a QNEC for the missed deferral plus a QNEC for earnings. My question is about calculating the earnings. We've always used the DOL calculator. Is that what everyone else does? Are there any times when actual investment returns are required? How about if the market drops? Are we allowed to put in zero earnings if the actual investment return was negative?