Employee has excess deferrals between current employer and former employer (unrelated). Now past April 15 deadline. Does either employer need to issue a corrected W-2?

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A plan is removing automatic enrollment as of beginning of its plan year on 7/1 due to an acquisition and new plan design. What happens to the currently enrolled participants? Should they receive a final notice on 6/1 telling them this is the last notice, the plan is being re-designed to the recent acquisition and then give them the methods where they can get more information and change their deferral election?

Client has been self employed and incorporated in 2014 with new corporate name and EIN. Forms 5500-SF had been filed under sole prop as sponsor with the corresponding EIN for 2014-2016. Amending 2016 is no problem. How would 2014-2015 be handled? Amend 2016 to show new sponsor and EIN, and enter old information in box 4 from original filing. Amend 2014-2015 similarly?

I have a DB plan I have funded for 3 years. I want to continue to fund it, but maybe not at the same levels. Can I? Also, another option I am looking at if permissible is whether I could stop the funding of the plan now, or does that cause any inherent problems? Finally, can I, at this time, roll over all or part of the funds in the DB plan to an IRA or 401(k) plan? Thanks very much to this community.

Have sole proprietor who started business at age 73 and started pension plan at age 74. Is this person a 5% owner required to start RMDs when vested? A prior thread in BL seemed to indicate no, and page 5 of the recent EA conference session on RMDs backs that up, but does anyone have definitive reg cite or IRS guidance to confirm? All other research I've done does not support this nuance.

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