An employer's profit sharing allocation was pro-rata and included a last day requirement. On the last day of the plan year, an amendment is executed to change the allocation formula from pro-rata to individual rate groups. Because the amendment was executed on the last day of the plan year, are they stuck with a pro-rata allocation for that plan year?

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A DB Plan excludes union employees (covered by collective bargaining agreement). An employee was hired by the company on 3/11/15 as a Union employee and was covered under the pension plan until he moved to a Non-union managerial position on 8/31/17. If the plan's eligibility requirements is 12 months, would he not enter the plan until 12 months following 8/31/17 (1/1/19 due to entry date) or would he be eligible immediately on 8/31/17 due to the service for the company since 3/11/15 (ie using the service while a union employee)?

Am I right in assuming that no QDRO is necessary in the case of an annulment (because it's as if the two were never married)? Our client is questioning the documentation, which states that there was an annulment and not a divorce.

A participant needs a 401k withdrawal for purchase of a primary residence. Does the plan administrator contact the lending institution? If work needs to be done to the residence being purchased (e.g., a new roof), can that be counted as a construction cost?

Business owner has Mom come in for 10 hours a year. Comp is $450. She was eligible to participate once upon a time -- she had worked in the office for about a year and had hit her 1,000 hour requirement. Needless to say, as a "zero" in the discrimination testing, she has a nice favorable impact. I am reading the Carol Gold Memo and Relius's response. The memo certainly could have made accusations about this type of arrangement, but it does not. (Instead it focuses on young NHCE's and frankly only the most obnoxious of scenarios.) So would you exclude her from the testing based on the Carol Gold thought process or include her without worry because Carol Gold never even mentioned this?

See http://www.relius.net/News/TechnicalUpdateDetails.aspx?T=P&1=1&ID=628

We are currently doing the administration on this plan. The company is owned by 2 people split 70/30. The 70% owner did not partake in this plan for 2018. He does want to start taking a salary and participate for 2019 to be able to be part of the profit share contribution. This same owner has 50% ownership in 3 other companies who also have 401k plans. He contributes to one of those plans and participates in the profit share of the other 2 plans. My question is whether he can be eligible to get a portion of the profit share within the plan that we are administering if he's getting a portion of a profit share in the other companies of which he is a 50% owner? Of course, we cannot forget his 401k contribution in one of those companies. Thank you for any insight anyone can give.