We have a plan transitioning to us. Can we eliminate partial withdrawals for terminated participants? We prefer full distributions only for them. Is it a prohibited cutback? Ok, say we can. Plan is signed, sealed and delivered. Restated for no partials. Now there's pushback. The plan wants to allow partial distributions again. Can we eliminate the partial withdrawal provision now, and later amend it retroactively to allow it? Similar to when a hardship is granted when the plan initially allowed it?

Plan was originally effective 1997. Taking over the administration of the plan for 2019. No copies of the original plan document or the GUST and EGTRRA restatement. Some amendments are in place, mostly interim amendments. Would we need to create all these documents and submit them to VCP?

After submitting under the 5500-EZ Penalty Relief Program, along with a check, the plan sponsor has found the 5500 that apparently was filed after all. Anybody had success getting such an application taken back? I can't seem to find a number to call.

Two dentists (husband and wife) have separate corporations. The corporations are participating in the same 401k plan, which has a safe harbor matching provision. The husband and wife both make the maximum 401k contributions to the plan from their separate payrolls. The wife's corporation contributes the safe harbor matching contribution to the plan for her, as well as the safe harbor contribution for the husband. Is this OK, and does the wife's corporation get a tax deduction for both safe harbor contributions. In general, in a plan with multiple participating employers, can one entity contribute for another entity's participants?

I'm preparing GUST, EGTRRA and PPA restatements for an employer who is under IRS audit. The employer has been applying a 1,300 hours requirement in order for a participant to receive an allocation of the annual profit sharing contribution. Obviously, that's not an option in the non-standardized document I'm using. The employer has asked me for a citation as to when 1,000 became the maximum number of hours permitted. Is it an IRS rule? Part of ERISA? I don't think it will be sufficient to say the document doesn't permit it. Thank you.