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As far as I can see, as of now -- Monday Nov 19, 2:45 eastern -- the IRS has still not yet released the October 2018 segment rates for minimum present value (lump sum) calculations. In the past, it has tended to post each month's rates by the 15th of the following month, or earlier. I don't track every updates, but I can't recall their being this late before Has the IRS changed when the rates are released? Or are they out there, but I'm just not seeing them?

A profit sharing plan sponsor has approximately $2.5 million in their personal accounts. The couple are in their mid-80s. They will take a hit with estate/inheritance taxes if the funds were ever distributed. They want to establish a charitable trust and make it the contingent beneficiary. I believe that's permissible, but I want to be aware of pitfalls, if any, of such a designation. Has anyone had experience naming a charitable trust as a beneficiary?

I've got a plan that's been frozen "forever" -- the plan sponsor was taken over by a multinational corporation long after the plan was frozen. Everyone's been terminated since the late 1980s, I believe. The plan has no lump sum feature, and payouts (commercial annuities purchased from trust assets) start at NRA of age 65. Or, early retirement (0.5% reduction per month) starting at 55. At this point the last 5 folks are all in their late 50s/early 60s and could elect to begin payments if they want. Unless the plan sponsor elects to terminate the plan sooner, they could potentially keep the plan open until the last person turns 65 in a few years. If they wait, what's the typical reaction of the PBGC when you file to terminate a plan with 0 participants left? Will they want to see X number of previous payments to participants not connected to the plan termination? Or are they more likely to figure with no participants or assets, and the final premium payment in good order, that their file would quickly and easily be closed with the plan just going away after the final 5500?

I read in one article that it was possible to add an EACA mid-year, but you would only be eligible for the 90 day withdrawal benefit, and not the 6 month penalty free ADP correction period. That is fine with me, but everyone else seems to say (and really preamble to regs was pretty on point) that you can't add an EACA mid-year. Which is really stupid. Anyway, let's say hypothetically I can't be an EACA for year [1] So now what, I have to be an ACA for 6 or 9 months, and then I can switch to an EACA, right?

Is emailing a bill for COBRA, FSA and HRA with the names of the participants in violation of the rules against disclosure of Protected Health Information? Do we need to send the bills in a secure mode of communication?

My client has a DB plan that is over-funded in the sense that the assets exceed the plan termination liabilities. The owner at the company is at her 415 limit. The financial advisor on the case has suggested a 401h account. His thought is that excess assets could be transferred to a 401h account in the plan. I am completely unfamiliar with this. Do any of you have any familiarity with this, or know of a good resource on this topic?

What is the definition of Emergency Medical Service Personnel for puposes of the age 50 exception for Public Safety Employees? Clearly it includes first responders, e.g. ambulance drivers, paramedics, etc... What about dedicated emgerency room personnel or hospital staff performing EMS as part of their job description?

I have a plan that allocates a discretionary match on top of the SH match. Max up to 4% of pay. Last year, we had one owner deferring and no staff deferring. No problem. This year we have the owner and another HCE who is deferring. Can I structure my discretionary formula to be: Owner and staff 100% deferrals up to 4% of pay; non-owner HCEs 0%?