"Synthetic GIC for a DB plan -- possible? Or is it only available to DC plans?"

"We have a terminated 100% vested participant (under 59-1/2) who wants to take all of her money out of the plan as a cash distribution. The plan has not adopted any of the CARES Act relief measures. The participant is claiming that 20% is not required to be withheld since she is claiming she was impacted by COVID-19. But this is a distribution due to termination of employment, not an ISW. Is she correct?"

"I came across this odd clause (copied below) in an employment agreement where they promise an additional contribution (to all employees as I read it, but this is the only individual with an EA) to their 401(k) plan during successful financial years. I suppose an employer can decide however they want to make a nonelective contribution, but it strikes me as strange to put it here. Haven't seen the plan document yet. Is this kosher? Anything horrible I'm missing, either from a qualification perspective or an employment law perspective?"

Retirement. Employee shall be able to contribute to a 401k plan from the first date of service. [Company] will contribute a guaranteed three percent (3%) of the Employee's salary at the end of each contract year of the Term. This amount will increase for all [Company] employees at the conclusion of successful financial years. Specifically, when income over expenses exceed X Hundred Thousand and 00/100 Dollars ($X00,000.00) this retirement contribution shall increase to x percent (x%) and when income over expenses exceed Y Hundred Thousand and 00/100 Dollars ($Y00,000.00) this retirement contribution shall increase to Y percent (Y%).

"Can anyone recommend an expert QDRO attorney who can represent someone regarding pension award complicated by qualified and non- qualified sourced funding in north central florida?"

"Can anyone recommend a north central based Florida QDRO expert who can help word QDRO and possibly represent party for pension partially funded with qualified funding and partially funded with non qualified funding? Need is immediate. Thanks."

"Can a partner take a deduction for pension contributions to his 401k plan if he has net earned income for the year but is carrying a negative partnership basis on the books?"