For NQSOs issued to a non-employee director, does the company issue him/her an IRS Form 1099 to report the income on exercise?

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The owner of a large company deferred $18,000 in 2018. He gave back his entire 2018 salary at the end of 2018. The company now wants us to process a refund of $18,000. Anyone ever had this situation?

I know the rules for the deductibility of employer contributions, but a client wants the regulations to show to one of the contributing employers. I can't seem to put my fingers on any IRS regulations regarding the timing, so does anyone have them handy?

In 2018 a client projected profits to be higher than they were, and in 2018 they deposited an amount above their allowable contribution amount for 2018.How to fix?

What is the best source for state and local compliance calendar for health & welfare plans? Has anyone seed a comprehensive calendar that includes multiple state/localities?

I have a calculator for lost interest that duplicates the DOL output, but helps with allocating the interest to multiple participants. Anyway, I need the rate for the quarter ended June 30, 2019. Are they behind due to shut-down? Also, when I assume the rate was unchanged at 6%, I noticed something funny when I tried to recalculate my interest. I entered corrections dates a week or two into April and the interest calc is identical to dates ending right at 3/31/19. i.e., the DOL website uses 0% for April.

Consulting Agreement provides for a fee of $250,000 payable quarterly in arrears. Agreement terminates upon a liquidity event or an event of default under certain senior subordinated debt agreement. If an event of default exists with respect to that certain subordinated debt, fee payable under the agreement is limited to $125,000. Deferred amounts continue to accrue during the default period, and once default cured, the accrued amounts are paid to consultant, and thereafter normal schedule of payments resumes. Subject to 409A?

My husband of 20 years just started receiving a pension he earned prior to our marriage, which was the subject of a QDRO. We had to submit his paperwork at the end of the year for the pension payout. He chose a joint-and-100%-survivor annuity. He just received a letter saying his ex-wife will receive 50% of the pension per the QDRO (as expected) and that when my husband dies, she'll get the same amount -- which also is expected because the QDRO specified she would a death benefit. But the letter goes on to say that, if my husband predeceases me, I will get about only 1/6 of that amount. I'm confused. If my husband's pension, in which he was 100% vested, is $1,000/month (for example) with 100% survivorship, then when he dies is it appropriate that his half of the $1,000 virtually disappears -- the ex-wife gets her expected $500 but the current spouse only gets $100? This seems to imply that my husband's employer gets a windfall by being allowed to keep $400/month in which he was entirely vested with 100% survivorship just because he got divorced. How can the employer be allowed to somehow not pay the full survivor benefit given that he was vested? We have no argument with what the ex-wife will get, just confusion over why the current spouse will lose the remaining piece of the pension. Should I engage a lawyer?

I have an employee who already took one withdrawal in February for mortgage delinquency, and now he's requesting a second. However, he's using the same paperwork/event he used for the first withdrawal. Based on the bill provided, he did not withdraw enough on the first event to cover the full expense. But I've never had someone submit two different withdrawal requests using the same documentation, so I'm not sure if that is allowed.

A plan sponsor was running payroll for another non-profit and allowed an ineligible employee into their 403(b) plan. Rather than doing a (relatively) simple correction, they'd like to try and recast the plan as a multiple employer plan. I don't even know if the prototype sponsor would allow them to do this. Would they have to refile 5500s for the years where the ineligible employee made contributions? Any other exposure on making this move?

If an employer overcontributed on the 3% safe harbor match for the 2018 plan year, does it need to withdraw the excess by April 15?