"My ex-wife and I are both American, but we live in Canada (Ontario) as permanent residents. We were divorced last year and, in our separation agreement, agreed to split my pension. As I understand it, we now need to domesticate our divorce in the U.S., and then file the QDRO, referencing that domesticated decree. I'm looking for a lawyer in the U.S. weho is familiar and experienced in domesticating an Ontario divorce. It should be as simple as domesticating an Ontario divorce order that contains the language regarding the pension split, and then filing the QDRO, for which my former employer provides a nice, simple template. The problem is, we don't live in the U.S. presently. Would welcome any advice or referrals."

"I need help with an excesses life issue in a cash balance plan, please. $3.6 million before terminating the plan. Suggestions appreciated."

"Can a third party service provider file a claim with the DOL for underpayment for services when the plan prohibits assignment except to the extent of payment (e.g., anti-assignment against all other rights but to receive payments)? Can they proceed with a claim when the TPA is alleging that the provider failed to provide adequate information? Any suggestions on where I can look to find more information on third parties and DOL enforcement activity on underpayment claims?"

"We have a Davis Bacon plan that excludes HCEs but the owner's children received Davis Bacon contributions within the plan. We have 2 issues, the plan sponsor did not follow the terms of the plan document and, if these contributions are to stay in the plan, the plan will fail 401(a)(4) testing.

If Davis Bacon contributions are irrevocable, can we even remove these ineligible contributions from the plan? Or must the plan go through VCP to retroactively correct the plan to include these HCEs for the Davis Bacon contributions?

The plan allows for cross-testing using individual rate groups. Assuming the contributions need to remain in the plan, could the plan fund a rather large contribution percentage to a select group of lower-paid NHCEs to pass the test? Although this isn't an 11g amendment, if the benefit is not meaningful under a cross-tested plan, could it be construed as a scheme or abuse by the IRS?"

"If an employee defers 100% of her pay in a Safe Harbor Match plan, does is she required to return a portion of her deferrals to ensure she receives the match, or does she not get her match for the year due to the 415 limit?"

"Preparing distribution election forms. It's not possible to get notarization. Three participants: father, spouse and daughter. Daughter owns 100% of company and can witness both parents' signatures on the distribution election forms. Father is the president of the company. Can he witness his daughter's spouse's signature on the distribution election form?"

"A client's profit sharing plan was terminated as of May 31, 2020. All employees other than the owner were terminated as of 12/31/2019. He wants to know if he can contribute a final profit sharing contribution for 2020. If so, do we just need his compensation through 5/31, and can he wait until due date of his return to fund? He's already rolled over his balance that was in the plan to another qualified plan of his new employer -- he started there in July 2020."