I've created an infographic about employer benefit trends throughout 2019 and into 2020. It includes benefits that employers are trying that you may not have even heard of. Take a look and let me know what you think.

[Advert.]

Filing 5500s has never been quicker or easier. ASC's fully web-based system is compliant with EFAST2 requirements, includes batch "roll forward" & 5558 creation, customized "invite signer" emails, & auto-data sharing with other ASC systems. Learn More!

One of the plans we oversee had an NHCE who changed the deferral percentage from 6% to 10% in February. Somehow this got registered as 0% and for two pay periods, nothing was deducted. This should qualify under the "brief exclusion" rules. The participant will end up getting the full match for the year because of her current 10% election and the fact that the sponsor does a true-up. Because this will qualify for "brief exclusion" treatment, the employer is not required to make up the missed deferrals. However, the question has been asked -- what if they WANT to make them up, even if not required to do so? Can they do so electively?

If a plan has the same 1 month of service eligibility requirements for profit sharing as it does for deferrals, must the NHCEs all receive a PS minimum gateway allocation in a cross tested plan if they satisfied the one month wait? Can you disaggregate otherwise excludables in this case? So, those that did not meet the statutory one year wait can actually receive $0.00 allocation? I was under the impression that this would apply only if there was a separate one year wait on the PS component.

Hypothetically, if we (US/world) are heading into a recession, how would you protect your 401k investments now? Move your assets to bonds? Would you continue your future allocation as you have been or would you change it to bonds or something more secure?

Based on the work/life scenario listed below--- I was wondering what the maximum HSA contribution would be for both individuals for 2018. They both have separate HDHP's. My daughter and her fiance have a child together (1 year old) but are not married. They live and share a home (rental) together.

She is claiming the child as a dependent because her income is well below $200,000 and she will be able to file as head of household and also will receive the full child tax credit of $2,000. She had an HSA (self only) for the entire year and contributed $3,450 this year. She is 39 years old.

Her fiance makes too much income to receive the child tax credit but has the child on his health insurance because the health facility/doctor choices are a little better. He will file as single for tax purposes. He also has a HSA for 2018 and contributed $3,450 (self only). He is also 39 years old.

Are they maximizing their contributions to each HSA, and can he actually have a family HSA because the child is on his medical plan and contribute to his HSA as a family plan ($69,00)?

Looking for marketplace averages for internal analysis: average salary for entry level processors; average salary for experienced administrators; average plan count for administrators; average plan size; average number of participants.

Client wants to leave the the PEO's 401k plan and start their own. The PEO plan is a safe harbor. Does the client's new plan have to be a safe harbor as well? Do they have to continue with the same plan provisions?