I am looking at information for completing Form 5500 Schedule C. I'm trying to decide if I need to complete it. There is direct compensation of $110 paid to one service provider and $1,333 paid to another; that's all. Because neither is over $5,000, does Schedule C need to be prepared?

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Who is responsible for signing the Form 5500 when the trustee changes after the end of the plan year? Would the new trustee sign the prior year's 5500, or does the previous trustee retain that responsibility?

I have a client whose plan is top heavy. They have a 15% owner who does not participate in the plan but has a large balance due to past participation. They are trying to avoid top heavy status. Is it permissible to exclude this key employee from the plan and disregard his account balance (as a former key) from the top heavy calculation?

A 401k plan has 15 active partcipants (8 have a balance) and 10 terminated with a balance. Of those 10 term, four are 0% vested. So for lines 5b and 5c, do I count the terms who have a balance but are 0% vested? Would line 5b be 25 (15 + [10] or 21 (15 + 6)? Would line 5c be 18 (8 + [10] or 14 (8 + 6)?

5 participants exceeded 402(g) limit for 2017 plan year ending 12/31. All 5 receive K-1's. Since the distributions occur after 4/15 I believe the excess along with earnings will be taxable in the current plan year AND the prior year. Does this mean 2017 K-1's will have to be amended and if so, how will the additional earnings affect the calculation of the safe harbor match? Not all members' earnings exceeded the 401(a)(17) limit. Finally I assume a Form 5330 will have to be completed for the excess deferrals and an excise tax will be owed by the plan sponsor. Anything else I'm missing?

What legal issues are associated with a self-insured health plan requiring use of a 340B provider as a condition to covering certain high-cost prescription drugs? HIPAA non-discrimination? ADA? "Network adequacy"? Other legal issues?

What does a small start-up need to disclose to participants about employer securities held by the Plan, in particular for those who do not have any money in the Plan? All participants have signed forms confirming they have been offered the opportunity to invest in the stock, but none have taken the offer. Should participants be receiving income statements? Do we just share the valuation of a share of stock?

Can I check both the 'trust' and 'general assets' boxes on line 9? A health & welfare plan with a trust (VEBA) pays for some expenses out of the trust, but pays others out of general company assets.

Company XYZ is slowing going through asset sales while ramping down operations. The last employee enrolled in the health plan has been laid off. There's still about 4 people there. The wind-down might be another 6 months. Is the company required to offer COBRA to that laid-off employee? No one else ever took COBRA. I am thinking that the health plan now has zero participants, so there's no health plan for that laid-off employee to enroll into.

Should late matching contributions be adjusted for earnings? Are matching contributions "late" if they are deposited within the time period specific in the plan document, but later than the employer's established practice? An administrative error resulted in a failure to make matching contributions on a bonus payment at the end of February. Error was discovered in May and matching contributions were calculated and deposited in participants' accounts at that time. Plan document states that matching contributions shall be paid to the Trustee no later than the Form 5500 filing due date. The practice has been to make matching contributions each pay period at the same time as employee contributions. The plan provides for a match true-up at the end of the year. Should the matching contributions deposited in May have been adjusted for earnings from the date they would have been deposited if the error had not occurred?

If Employer New has a new employee coming from Employer Old who offered COBRA, can the new employee use his FSA at Employer New to make the COBRA payments?