My father had passed away. I'm the beneficiary of his account in a Profit Sharing plan. The company's name was Lever Brothers Company. He retired in 1985, and died in 2017. Since 1985, the company has changed ownership and has a different name. How in the world do I locate this plan?

Can a non-spouse be named as a beneficiary as a part of a joint and survivor annuity (if the participant is still actively working, if the participant separated from services if the plan is under termination, etc.)?

We administer a 'hard frozen' plan. Many of the participants terminated recently, and they cannot be found. Because they're NHCEs and past the plan's NRA, they are entitled to actuarial increases in accrued benefits. In the case of a frozen plan, where participants not only cannot be located but are past NRA, how would the RMD be calculated and who is entitled to receive, assuming the beneficiaries cannot be located either?

A plan has a safe harbor match allocated on an annual basis. The client has realized that there were 4 employees eligible on January 1, 2018 who have not been given the opportunity to defer. I will advise them on the correction under EPCRS, which is a 25% QNEC based upon 3% missed deferral and a missed SH Match plus earnings. They will notify employees as required. Is the compensation based upon compensation from 1/1/2018 through the date the employee is given the opportunity to participate? I would think yes, but when I calculate the annual safe harbor match for ALL employees at year-end, this portion of compensation will be included in the calculations. It would seem as though the affected employees will get matched on this compensation twice. Is that how it is meant to work?

Say you have an exempt option or SAR. One of the requirements is that the stock right contains no feature for the deferral of compensation, which is defined as anything other than the right to receive payment upon exercise and would allow compensation to be "deferred beyond the date of exercise."

The preamble says "if an arrangement provides for a potential to defer the payment of cash or property upon the exercise or exchange of a stock right beyond the year the right is exercised or beyond the original term of the stock right, the arrangement provides for a deferral feature and must comply with the requirements of section 409A from the time the legally binding right granted by the award arises."

So if you exercise the option/SAR now, you can get paid any time during 2018.

What if someone exercises an option/SAR when it's administratively impossible to pay them in the same year, e.g., they send their exercise notice at 4:59 p.m. on December 31, 2018. Payment will have to be made in 2019. What's the cutoff? As soon as possible? If it's paid by March 15, 2019, is the payment "deferred" or can you use a short-term deferral like concept to say it's not?

If the employee exercises on December 31, 2018, but payment is not made until, say, January 5, 2019, do you report it as 2018 income?