"I need clarification on wording signed by the court on 1/7/21 -- This Order assigns to the Alternate Payee, myself as the husband 55% of my ex-wife's Account as of December 31, 2018 including any investment experience thereon from December 31, 2018. She passed away in March of 2020. Funds have not been transferred yet. It states under Death of Participant: In the event that the Participant dies prior to the transfer of funds, such Alternate Payee shall be treated as the Participant's beneficiary to the extent of his assigned interest as set forth herein. My question: Does the amount of payment still hold at 55% as stated in the QDRO whether or not my ex-wife had signed the QDRO prior to her passing?"

"Investment advisor who manages some assets on a discretionary basis and some assets on a nondiscretionary basis. Purchased an ERISA Bond as fiduciary who 'handles assets' for the discretionary group of plans. Subsequently it is determined the RIA has custody of all the plan assets it manages by virtue of its ability to authorize and initiate third party distributions and payments. Is custody for this reason comparable to handling assets under ERISA?"

"If Plan B (small plan) is merged with Plan A (large plan). would the Schedule of Reportable Transaction be required to be filed by Plan A if merged assets exceed 5%? I'm thinking it would not be required, because Plan A is the receiving plan."

"A Non-ERISA 403(b) plan sponsor would like to stop sending plan contributions to one of the investments for this plan. Is this a permissible action for this plan sponsor? Would it endanger the plan's Non-ERISA status? (The issue is not about terminating the investment arrangement nor is it about moving the plan assets to another investment. The plan sponsor simply wants to stop sending plan contributions to this investment.) I have told the sponsor that this is too close to the 'line' and that I would advise against it, but I cannot find an authority which confirms this advice."

"I have an ESOP plan that includes a 401k deferral feature. The employer would like to remove the deferral feature, including all the deferral assets, and close the accounts. Is it possible to write a partial plan termination amendment to terminate only the deferral portion of the plan that would create a distributable event for the participants?"

"We have a client who currently sponsors a 401(k) plan but would like to convert it into a 403(b). Is that something that can be done through a simple restatement of the Plan Document? Or would we need to terminate the 401(k) and start a brand new 403(b)?"

"Helping someone who has a Traditional IRA at one company and a Solo 401k plan at Fidelity. (I think its called a Keogh Plan, but it's a self-employed 401k.) He's trying to consolidate accounts at Fidelity, which is telling him that he can move assets from a Traditional IRA into the Keogh Plan because the Keogh Plan is a Qualified Plan. Is that correct? What are the pros and cons of doing this?"

"So, plan termination date is 9/30/2020. They will now be restating to the new Cycle 3 document, to keep everything clean. What date would you use as the restatement date? 9/30/2020? Other? I'm not really sure on this. Ultimately may not matter that much..."

"Is SAR sent to anyone who had balance in the plan that fiscal year or to everyone in the plan?"

"I have a DC plan terminating at end of its current fiscal year in June 2021. Any thoughts as to whether it needs to be restated before terminating? I am thinking that it may need to be."

"Active employee is being told that she must take a 17 year retro payment of her CB Plan because she was earning more on her interest in the plan than she had made in her best 3 years that ended in 2004. IRC 415 was mentioned in this case. She is well past retirement age because of being covered under the old workers comp rules from the '80s. They are offering her a Single Annuity option of much more money than is being offered as a Lump Sum payment due to her not receiving payments since 2004, along with interest and penalties. If she takes the Single Annuity option she will continue to receive a monthly annuity for life along with this retro payment. All 10, 15, and 20 year options would have to be started as though it was 2004. What options do I have with this retro payment? Can any of it be rolled into a Traditional or Roth IRA?"