"A plan is amending vesting to a more liberal vesting schedule. They want this to apply to all balances active and terminated. We're getting pushback from the administrator that the new vesting can only be applied to current employees and terminated employees are required to stay on the prior more restrictive schedule. I have never run into this below and does not seem correct. Anyone else run into this?"

"Suppose you have a business that has been filing 5500 forms separately for Vision, Dental, Medical plans, etc. Now they switch to a wrap plan document in order to have a single 5500 filing. Is it required to file a final form for the formerly separate plans?"

"I have a CPA asking for advice on completing the tax returns for a client who has a cash balance plan (I thought that was a CPA's area of expertise, but I digress). Plan sponsor is a LLC filing as a sole-proprietor. The CPA wants to know how much of the cash balance contribution applies to the owner and how much applies to employees. He is also asking if it is appropriate to report the owners 'portion' of the contribution on Schedule 1 of the 1040 while the amount applicable to employees will be reported on his Schedule C. [1] Is it proper to report part of the cash balance contribution on Schedule 1 instead of reporting it all on the Schedule C? [2] If the answer to #1 is yes, how do we break down the cash balance contribution between the owner and employees? I am neither an expert on tax returns nor an expert on DB plans. I tried to figure this out from Publication 560 and it does say 'Sole proprietors and partners deduct contributions for themselves on line 15 of Schedule 1' but I'm not certain if that is referring to just DC plans."

"I have a plan who failed the ADP/ACP test and refunds were processed. I included the gains from their late deposits in the test as they were not transferred to earnings at the investment house. It affected about 30 people and except for 2 people the amounts were well below $1.00. The other 2 were around $2.00. Is this a huge deal?"

"I'm wondering whether a 401(k) or other individual-account retirement plan's summary plan description ought to include a part that explains risks about an individual's data security, and ways for the individual to help manage those risks? Is it a good idea? Is it a bad idea? What are your reasons for including or omitting such an explanation?"

"I inherited from another investment advisor a client whose S Corp ('Acme Inc.') is OWNED 100% by an ESOP. Said bank account is titled 'Acme Inc.'  -- A new TPA (the former TPA has retired) is saying that the bank account should be only in the name of the ESOP that reports all transactions, but with no support or cite to a DOL reg. (FWIW, in a number of successful no-change audits over last 12 years with S corporation ESOPs, all with almost identical bank account names, no auditor has ever said there's an issue.) Anyone have a cite/regulation or case that stands for the proposition that an ESOP bank account needs to be titled in the name of the ESOP?"

"A plan's eligibility for employee deferrals is age 21. But eligibility for Safe Harbor NE and Profit Sharing is age 21 with 1 year of service. We're assuming, because eligibilty for the Safe Harbor is more restrictive than that of employee deferrals, that we do not get the 'free pass' on ADP testing. Who then do we include in the ADP test? I believe the employees who need to be included would be those who have met eligibility for employee deferrals, but NOT eligibility for Safe Harbor contributions. Agree?"