"Plan year is 7/1/19 - 6/30/20. HCE defers on pay date 12/15/2019 -- $25,000. Nothing else deferred in the 2019 calendar year. HCE defers on pay date 1/15/2020 -- $26,000. Nothing else deferred in the 2020 calendar year. Is my ADP test for the plan year ending 6/30/2020 going to show deferrals of $51,000? Or will it show $38,500 deferrals because 2019 is less a $6,000 catch-up and 2020 is less a $6,500 catch-up?"

"When do you complete your compliance testing for plans moving to a MEP? It's unlike a regular plan termination, when we still have the assets and can do all the testing and required corrections and contributions before the assets get liquidated. How do you handle that for a plan leaving for a MEP? Just do the annual work and do the corrections/contributions to the new plan? Hold off on the transfer until it's all done?"

"Has anyone been successful in avoiding the proposed ESRP for clients who did not offer coverage? I know reasonable cause is not an acceptable reason for not offering coverage, but I was wondering if anyone has been successful in either avoiding or reducing a proposed ESRP pursuant to a 226-J letter."

"Can a business owner maintain a solo 401(k) plan if the business would be considered an affiliated service group with another company? The other company only has greater than 5% owners. What if the other company had employees with no ownership who would be eligible for the solo 401(k) plan?"

"A plan terminated 12/31/2018. Employer failed to make required contributions in prior years and made them in 2019. Let's assume that they never deducted these on a prior year's tax return and we're self-correcting under EPCRS. Because there is no eligible compensation under 404, is this subject to excise tax on Form 5330? Or are these non-deductible contributions?"