The employer reimburses investment fees through through the plan's trust instead of paying directly. I believe this is considered a contribution. Does anyone have a cite that clarifies this?

Guidance on the IRS website refers to "50% of the participant's vested account balance" when calculating the amount available for a participant loan. When calculating the amount available for a second loan with a first loan outstanding, do I include the outstanding balance of the first loan in the "vested account balance"? It appears from the example in the ERISA Outline Book that I should include the outstanding balance of the first loan.

I'm preparing a Schedule H (Form 5500) for a 2017 calendar year 401(k) plan. The plan merged with another plan effective on 1/1/18. The majority of mutual funds were liquidated around 1/28/17, which was the trade date reported by the financial institution. It was received by the other plan on 1/2/18, which would be the settlement date. How should these transferred plan assets be reported on the 2017 Schedule H?

If an employee quits and gets rehired as a consultant with no benefits, does he/she have the ability to cash out their 401(k)?

When answering yes to this question, it asks us to enter the MyPAA filing confirmation number. I haven't done the PBGC filing yet. How do I get by this, short of just doing the PBGC filing? For 2017, it's a new plan and the PBGC filing was due therefore 90 days after plan effective date (mid-March). Because we're busy with contribution numbers in the spring, we usually let the first filing be late and pay the very small penalty (1% of the unpaid premium is peanuts). Because Line 6c is new, it's throwing me off. Any feedback?