An employee was excluded from a DB Plan for the past three years (backed by plan document). The plan met 410(b) and 401(a)(26) without having to include this employee. For the current year (and forward) the employee will be included. The benefit formula is based on service. The employee was not excluded based on job classification or union status etc, rather he was excluded by name. If the document states that benefits will not accrue for years that an employee was part of an ineligible class, will the employee only accrue a benefit for the current year and not for the prior years of service (or now that the employee is a participant he will accrue benefits for the prior years as well)?

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I have a plan participant who wants to roll his IRA into the 401(k) (allowed by the plan). He is over 70 and has taken his RMDs for a few years. Can he stop taking his RMD now that the funds are in a 401(k) plan? He's still working for the plan sponsor and making deferrals.

We have a client who is a 5% owner through attribution and still working. He turned 70-1/2 in 2015. It's a 401k self directed account. For reasons I can't explain, probably because the attribution wasn't coded correctly, he didn't receive RMDs. Based on actual account balances RMDs for 2015, 2016, 2017 and 2018 have now been made without regard to earning or taking into account an offset for expected RMD. The client is leaning toward filing VCP to request waiver of the excise tax. Here are my questions: [1] How should I have calculated the RMD? [2] Should I have taken the expected RMD for the previous year into account when calculating the current RMD? [3] Is there any good examples or explanations on how to prepare the VCP filing? I think I can do it on 14568 and 14568-H but I'm not sure.

I have a question about controlled groups for 2 corporation. As to the first one (an S Corp), individual A owns 100%. Individual A also owns 49% of a C-Corp but has a retained proxy voting right for an additional 5% of the C-Corp (so he has voting proxy for 54%). Would both companies be a controlled group for 401k and DB plan purposes?

I have a court-ordered QDRO, and am the alternate payee. I hired an attorney to process and submit it to the judge for approval. On the last page (the signing page) it has my name as the petitioner and Pro Se. I know that Pro Se means by myself or no representation. Is this standard procedure?

A 401k plan converted from one investment product to another product with the same recordkeeper. A few, but not all, funds in the plan's core lineup changed and the account number changed. Discovered that the notice to the participants announcing the change was not delivered. Is the fix to forward the notice now to communicate the change? What other correction would/should be made?

From a Sole prop., husband and wife only, DB plan, a direct rollover distribution from the DB plan unrelated rollover account was made to the Sole prop newly established 401(k) Plan as internal transfer in 2018. The TPA who is also the recordkeeper didn't think a 1099-R was necessary because of the nature of the internal transfer between two plans of the same employer, Sole prop. Wasn't 1099-R required when the money leaves one plan regardless of whether it was direct rollover within the same sole prop? If so, how can we correct it now May, 2-1/2 months after the due date? If possible please include the section of the code that pinpoint a situation like described.