Hi, Company has DB and DC (MP) Plans. They planned on making a db and DC contribution for the year ended 12/31/17. Inadvertently they deposited the DC contribution into the DB account (db plus dc contribution all went into db account, and was below DB Max). Can this be self corrected by transfering the money into the dc account? If yes, what if the transfer is made today, October 18th, as this is after 9/15?. Thank you

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If an Employer wants to pay a former employee's health premiums, first COBRA, and then after COBRA ends, whatever it costs for the employee to get health coverage, how are payments of those premiums treated for tax purposes? I know premiums paid for COBRA are nontaxable if the Company pays directly or pays to former employee upon proof of payment to insurance company, but if the Company continues to pay the former employee's premiums after COBRA ended, how is that treated? Is that income, subject to a 1099 or something like that?

We have a key employee (5% owner) whose wife passed in late 2014. He took distribution of her account balance in 2015 and rolled it over within the same plan. Would the distribution from her account to his be considered a "related" rollover for calculating top-heavy status as the $ remains in the plan? If yes, would it drop off after 1 year?

Does the IRS allow in-service distribution of 401(k) contributions under age 59‑1/2? A participant is trying to roll the money into an IRA. The current document does not allow it, but the employer is willing to amend it.

We've always been a TPA firm where each plan administrator handles everything and is expected to be fairly knowledgeable about most aspects of retirement plan administration, plan design, etc. At some point, we created a role for someone to handle all distributions and loans, which has now become two people due to sheer volume. We've continued to grow and hire administrators, some with TPA experience and some trained from scratch, both types of hires having various degrees of success and problems. We're now considering a reorganization under which 2 or 3 of the most senior administrators would lead a team that would include junior administrators (we would have a different name for the position). Not sure whether this would be a situation where the team leader handles all client communication and the junior administrators do the calculations, testing, valuations, Forms 5500, etc. -- OR the junior administrators would handle a book of business separately with the team lead reviewing all work and also getting involved when there are larger issues, such as acquisitions, controlled group determinations, significant plan errors, etc. This is stemming from a few administrators simply not being able to organize and prioritize, while others may be very good at the technical aspects of calculations and testing, but simply are not great communicators. Do any of you folks have experience with both types of set-up, i.e., administrators each handle their own work or they "report" to a manager who is client-facing, while they do the back-up annual administration work?