Deceased participant (widow) with no inheritable benefits. Deceased participant's account was terminated upon death. No Will in place. Nobody has been appointed as executor. A final 1099-R has been prepared for the deceased participant. Question: Who can receive the final 1099-R for the deceased participant? Without an appointed executor, can the retirement plan simply mail the 1099-R to a family member of the deceased?

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Under a 401(k) safe harbor plan, a long-time participant has semi-retired. The participant now works only 200 hours annually and has agreed to do the same for the next 5 years or so. Does the participant continue to be entitled each year to an allocation of the employer's safe harbor non-elective contributions, or is there a way to exclude this participant based on hours?

I have a Cycle A IDP filer that submitted the plan to the IRS for DL in the final cycle. Because this restatement pertained to the 2015 Cumulative List of Changes, the document was restated effective 1/1/16. But it wasn't executed until January 2017. Any issues? I'm thinking not, because the RAP ended 1/31/17.

A client -- a 501(c)(3) entity -- has a contract with a local medical school pursuant to which school faculty (employed by the school) provide clinical services (treat patients) on the premises of this client. The faculty providing the services assigns its right to send bills for services to my client, meaning the client bills the patients and receives payment. The arrangement is that the faculty providing the clinical services gets paid 45 cents on $1 for each service provided. The rest of the money goes to support various departments of the 501(c)(3). The way the money collected is actually paid to the faculty/physicians is that, after my client collects the payments, it wires a lump sum to the medical school, with a list of which faculty/doctors to distribute payments to. There is no 1099 or W-2 from my client (the 501(c)(3) org). Instead, the faculty/doctors get paid from the medical school through their regular pay stub/W-2 with an entry that says "clinical earnings."

My client wants the medical school to contract with an insurance company to provide disability insurance to the clinical faculty. Medical school wants nothing to do with it. Is there a group that can be joined to allow for the provision of this disability insurance to the clinical faculty? The medical school does not want to pay the premiums, but the 501(c)(3) client offered to cover the cost out of their reserves. My client wants the disability benefits to be tax-free to the faculty/physicians; however, in order to do so, the premiums would have to be paid with after-tax dollars. So for example, if the medical school agreed to do it, the medical school pays $100 for disability premium for an employee, which then is added to the employee's income. The employee than pays tax on regular salary plus the $100, and subsequently, the disability benefits are tax-free to the employee (because tax already paid on the $100).

Is there a way that my client can pay these disability premiums? They are offering to do so. So in other words, since the medical school doesn't want to be involved with this, can my client, the 501(c)(3), somehow (maybe before releasing the money to the medical school) pay the disability premiums for the faculty/physicians, then issue them a 1099 reporting it as additional income to them, such that the faculty/physicians pay tax on that extra income, and thus the benefits become tax free? Is something like this permissible? I welcome any suggestions.

Client's plan has a safe harbor match. An HCE made $166,400 in salary before bonus. The HCE only deferred on the salary even though plan allows deferrals on "irregular compensation." The participant divided the $18,500 between each pay period, and the plan applied the SH Match formula each pay period, so the match was $6,656. The bonuses caused compensation to exceed $275,000. I'm wondering whether the participant should get the maximum SH match for 2018 or instead is stuck with the $6,656.

Is there some form of documentation that would enable an individually designed plan document to maintain its qualified tax status? (Individually designed documents can no longer obtain IRS determination letters.)