I looked around the boards and found some older posts related to Tribes and 401(k) Plans. Not sure how current those discussions are however. Curious if there have been changes to the application of ERISA, control groups, 5500's etc.

Is anyone aware of having to no longer complete Schedule D for a large plan with assets invested in a Transamerica group annuity? According to Transamerica, no Schedule D is required because Transamerica is not a Direct Filing Enitity (DFE) and, therefore, the plan's assets should be reported as being held by a registered investment company (Schedule H, Line 1c(13)) rather than being invested in pooled separate accounts.

I received a phone call from a relatively small employer saying they sold their business and one of the requirements was their 401(k) plan needs to be terminated before change of ownership. What notice (and in what timeframe) must be given to participants? Is it possible to terminate even a small plan in a relatively quick period of time? Any help is appreciated and any sample documents would be appreciated as well.

Partnership plan. One partner essentially has retired but his final K-1 for 2018 is a negative number. Should he still be in the 401(a)(4) testing for the year? Perhaps the relevant question is, "Did he perform any service in 2018?"

We have an employee who is married and was covered by his parent's employer's health care plan. Coverage ended on 6/30/19. He wanted to use his special enrollment period to enroll not only himself but also his spouse (who has no qualifying loss of coverage). I told the employee he couldn't enroll his spouse, at this time, but I'm getting some pushback and want to make sure I'm not mistaken.