We processed a QDRO that said the Alternate Payee gets 50% of the participant's account as of 1/1/2018, including earnings from 1/1/2018 through the date of division. The QDRO was processed and the Alternate Payee took her portion as a lump sum distribution. Now the parties are saying the Alternate Payee's portion shouldn't have included earnings. But the QDRO clearly says to include earnings. All parties and their attorneys signed it, so there was no error on our part. So now the parties want to reverse part of the distribution to the alternate payee (i.e., they want the AP to return the earnings amount to the participant's plan account). If the AP had left her portion in a qualified retirement plan, I'd just have the parties execute a new QDRO to transfer the earnings portion from the AP back to the Participant. But because the AP took the money as cash, this is not an option. Do you see any way to reverse the QDRO in order to get the money back into the participant's account?

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Any SEC guidance concerning whether filings such as the Form 11-K can be paid with plan assets? There is some scant DOL guidance on the issue of paying for expenses that benefit the employer from plan assets, but none that specifically mention SEC filings.

DC plan terminated in May 2017. All participants were paid their account balances by 12/31/2017, except for one. A sample QDRO had been provided to us, but the ex-wife of the participant refuses to sign it. What can the plan do at this point? The employer doesn't want to keep paying for filings indefinitely.

If a defined contribution or 403(b) plan terminates in 2018 and all assets are distributed by 12/1/2018, a final 5500 will be due 7 months after the date of complete distribution of assets: 7/31/2019. Will an SAR need to be distributed in connection with this final 2018 5500?

The DOL regulations state the SAR is to be furnished to each participant in a plan, but as of 7/31/19 there will not be any participants -- so would an SAR be nevertheless required?

(a) Obligation to furnish. Except as otherwise provided in paragraph (g) of this section, the administrator of any employee benefit plan shall furnish annually to each participant of such plan and to each beneficiary receiving benefits under such plan (other than beneficiaries under a welfare plan) a summary annual report conforming to the requirements of this section. Such furnishing of the summary annual report shall take place in accordance with the requirements of Section 2520.104b-1 of this part.

Plan excludes pre-participation compensation, comp is paid (as opposed to accrued). Plan is Top Heavy. Contributions testing on cross tested basis w imputed disparity. Eligibility rules: 12 months/1000 hrs (no min age), dual entry dates (1/1 and 7/1). Employee DOH 3/2016, works 1000+ hrs in initial 12 mos of svc. Projected Entry Date 7/2017. HOWEVER, the employee terminates 6/15/2017, so never enters the plan. Same individual is rehired 12/20/2017. 1st paycheck following rehire is 1/12/2018. According to the plan, this employee enters the Plan as of Rehire Date 12/20/2017. 2017 Total Comp is $7,000 (paid 1/1/2017 through 6/15/2017). 2017 Elig Comp is $0 (but for TH minimum, which is full year). PS is determined on $0 elig comp, GW is determined on $0. First, is GW satisfied because 5% GW * $0 = $0? Second, TH is determined on $7,000, so $210 TH Minimum. How is the individual's EBAR calculated? Is it based on $210 contrib (due to TH Min) and $7,000 comp, even though otherwise eligible pay is $0?

A plan was frozen in 2017; no accruals for that year. Am doing a 401(a)(26) test under average accruals to date as of 1/1/2017. Passes for 2017. The plan then was formally terminated in 2018 and assets were paid out. Does the plan need to pass 401(a)(26) for 2018?

Plan year runs from 7/1 to 6/30. During calendar year 2017 a 44 year old participant deferred $18,000 pre-tax 401(k) plus $4,500 Roth 401(k) (total = $22,500. The famous payroll company neglected to report the Roth deferrals in box 12 of the W-2 (AA) so this was not caught until after 4/15.

• Between 1/1/2017 -- 6/30/2017: $5,200 pre-tax 401(k) plus $3,900 Roth 401(k) (total = $9,100)
• Between 7/1/2017 -- 12/31/2017: $12,800 pre-tax 401(k) plus $600 Roth 401(k) (total = $13,400)

Are we permitted to distribute the $4,500 in excess deferrals from Roth? Is it relevant that all but $600 in Roth deferrals were made during the prior fiscal year (6/30/2017)?

We have an employee who properly opted out of a 401(k) plan. I know he's counted as includable and not benefiting for coverage. But how do I count him for 5500 purposes? Is he a participant for 5a-b? What about 5d(1) and (2)?