We have a nonaccount balance plan (i.e. a defined benefit plan) that is a top-hat plan. Under the Plan, a participant is to receive a set amount per month for life, with a 50% survivor benefit to the surviving spouse for life. It appears we can take FICA into account from the offset, since the amount is readily ascertainable under Code Section 3121(v)(2). I get how that works for the set amount to the employee for life -- we just base FICA on the present value of is benefit. But how do we deal with the survivor benefit? Is the present value of that amount also taken into account for FICA purposes on the employee's tax filings? If so, how does the surviving spouse report the payments in the years they are paid?

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Five different participants rolled traditional IRA money into their 401(k) plans (4 separate plans, all different employers) in 2016. The 1099-Rs seem correct, showing a code G since they were all direct transfers, and zero taxable amount. Each of these individuals have received letters stating the amounts rolled over were taxable, listing the amount of tax and interest due. In at least one instance the letter even mentioned that the 1099 had a code G on it. The common denominator may be that none of these individuals reported the rollover on a personal tax return; rather than reporting the rollover with zero listed as taxable, I think it was left off the return completely. Has anyone else had a problem with the IRS issuing letters stating that an IRA rollover is taxable income?

Company A (a LLC 1065) is owned by Owner 1& 2 from January 1 through August 31 of 2018. They have one other employee. Company B is owned by Owner 1 and two other unrelated people from January 1 through August 31. They have 20 employees. As of September 1, Owner 2 buys shares in Company B. At September 1, the ownership of both companies is as follows: Company A -- Owner 1: 49%; Owner 2: 51%. Company B -- Owner 1: 51%; Owner 2: 40%; Other unrelated owners: 9%. So as of September 1, they're a controlled group. If that's correct, then the other question Company A has is, "Can we make a SEP contribution for the period Jan. 1 through Aug. 31 for our employees only?"

Controlled group members, one non-profit with a 403(b) and one for-profit with a 401(k) -- same vesting schedule but the 403(b) excludes service prior to the effective date of the plan (meaning the 401(k) plan is giving more service credit). Must I perform BRF testing? The 401(k) plan has had no HCEs in prior years but does have one in 2018. The 403(b) plan usually has 3 HCEs.

Employer ABC sponsors a 401k plan. There are 3 participants. ABC sells practice location #1 of 2 to an employee Z (Non-HCE). The new owner Z does not continue the ABC Plan as a result of buying the practice location #1. Is this a partial plan termination and should Z's account in the ABC 401k be 100% vested?

Does anyone know of a way to get the excise tax under IRC 4980F for a late 204(h) notice waived other than a letter ruling request? I can't find any other way to get a waiver and the user fee is too high to make a letter ruling request a viable option.

I'm submitting our individually designed 401k plan document to the IRS for approval using forms 5300 and 8717. Form 8717 has instructions for finding determination letter fees, but the hypertext links are broken. What fee applies to our plan? We are not exempt from fees because we do not have a non-HCE.

For 2017, the filing deadline for a C Corporation was moved to October 15, 2018. Did that also move the deadline for making a contribution for 2017 to October 15?