A profit sharing plan accepts rollovers on behalf of employees who haven't met the plan's eligibility requirements. I suppose such employees would technically be considered participants and included in the participant count for Form 5500 purposes. Would they be included in the annual testing before they meet the eligibility requirements?

We're taking over a plan with several loans outstanding, and the plan sponsor has never known that they could pass loan admin fees to participants (if properly disclosed), so they're now interested in doing so. If I tell the investment product to take loan maintenance fees from participants, they will do so from all participants with loans (they can't exclude certain loans). Is there an issue with starting to charge the annual fee to the existing loans once they've gotten a disclosure notice that this will start happening?