"A plan is top heavy in its initial plan year. If the plan makes a discretionary match to NHCEs, is this employer contribution included in the top heavy ratio for the first year? Or does it have to specifically be a non-elective contribution as specified in the plan document?"

"If 2019 W-2 is $30,000, could I do the following: PS contribution $7,500; 401k Deferral $19,500; Catch up $6,000, not limited to 100% of pay? If 2019 W-2 were $20,000 instead, could I do the following: 401k Deferral $19,500; Catch up $6,000, not limited to 100% of pay?"

"This question goes to the definition of 'active participant' in the Form 5500 instructions for a pension plan. My client received a $2 million age 70 415 lump sum in 2012 under the C-limit, but he continues to work and is still accruing service and comp credits, BUT it's unlikely that he will ever be able to accrue additional benefits. His comp is $350k per year. I ran a MASD analysis and he's still about 10% away from ability to accrue. Should he be listed as a participant on the Form Form 5500-C/R? On the SB he would not be listed as a participant because he has no current benefits."

"I have been trying for two days to pay online a $750 payment under delinquent filer and the page does not come up. Anyone else having issues?"

"We have a plan where the sponsor wants to change the pension benefit formula from Z x comp x service to 1/2 Z x comp x service. Employee R did not have the 1,000 hours needed to accrue before the amendment and only accrued 500 hours during the year. Since Participant R has not yet met the 1,000 hours needed to accrue a benefit for the current year, it seems that anti-cutback does not apply and the sponsor can reduce his current year accrual. No problem there. However, the amendment will be adopted next week and also reduces the hours required to accrue a current year benefit from 1,000 to 100. Employee R completed 500 hours, so he gets an accrual. But which accrual is he entitled to receive? My interpretation is the reduced accrual under the 1/2 Z formula, because he didn't gain the right to an accrual until the very day that the benefit formula had changed. Because both the formula and hour change occurs at the same time, it's confusing. Better to amend the formula first, then the hours requirement in the following day?"

"When I initially joined my employer's 401K three years ago, I elected to contribute 30% of my pay. This would put me near the maximum dollar amount allowed. My employer will only deduct 20% of my pay for my 401K . I did some research and found that they are allowed to do this. Apparently there is a rule to keep a few employees from contributing way more than the rest of the employees. So I am contributing $15k a year. My age allows me to contribute up to $25k. What can I do to make up for this shortfall? I already max out my IRA contribution."