Can a group of employees who voluntarily choose to irrevocably waive eligibility to participate in the company's 401(k) plan for the duration of their employment be considered an excluded class (assuming they pass coverage)? Is it acceptable for the company to even allow employees to irrevocably waive 401(k) benefits?

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An HCE makes a deferral and is matched. Because of ADP and ACP failures (the HCE was the only deferring participant during the 401(k) plan's first year), the deferral and the HCE's match were refunded. The match was the only employer contribution during the year. The plan is Top-Heavy. Do all non-keys get a contribution (% of match/HCE comp) even though the contribution for the HCE, after refund, is $0?

Participant has requested a hardship distribution for the cost of a tombstone monument for her husband, who died over a year ago. She supplied a copy of the death certificate and an estimate from monument company. Does this apply to burial or funeral expenses?

Company A has been bought by a bigger company (Company B), which is a Belgian-owned company that has two subsidiaries here in Michigan. Company A has a 401(k) plan that uses a Safe Harbor Non Elective 3% contribution as well as an additional match of up to 4% of compensation depending on the employee's contribution rate. It has 10 employees. Company B has a 401(k) plan that uses a a Safe Harbor Non Elective 3% contribution with no additional employer contributions. It has 80 employees. [1] I'll need to test these plans together, correct? [2] Are the plans allowed to offer different employer contributions, or must they be the same? [3] Will these plans pass testing when combined? I am assuming as long as 70% of the employees are covered the answer is yes.