"The recently e-disclosure rules do not seem to apply to Health & Welfare plans. So providing SPD's, SAR's rely on the old method?"

"I have a participant that passed away late last year. He's been taking his RMD for years. In 2021 his two children will split the benefit and are rolling their portion of the account into Inherited IRA's. Do we still have to distribute the RMD based on his life expectancy first? I am having trouble finding a definitive answer."

"Trying to do final ADP test for a terminating plan. Short plan year 10/1/2020 to 2/28/2021. However, I am coming off of a short plan because of plan year end change. 6/1/2020 to 6/30/2020 ***meant 7/1/2020 to 9/30/2020**** By experience, I know of one employee that is HCE because he has been HCE last several years. There may be one more. I think I am looking for compensation for the time period of 10/1/2019 to 9/30/2020 to determine if HCE, correct? And being that the plan year started in 2019, I'm looking for compensation over 125,000, correct?"

"Does anyone know where in the regs (or if it does) state that contributions need to be funded prior to the filing of the tax return? (i.e. this year someone filed their tax return in April, but didn't pay their employer contribution until early May since the filing deadline was extended to 5/17). The accountant is asking me if this scenario is acceptable."

"Brain cramp!!! Suppose corporation A sponsors a plan. Newly formed corporation B now purchases the assets of corporation A. Corporation A still exists. No controlled group/affiliated service group involved. Can corporation B assume the liabilities of the corporation A plan and become the new plan sponsor, if both corps. are willing? I feel like I'm missing something... P.S. - I think they can - just concerned I'm missing something. Thanks."

"Under this 401k service arrangement, the recordkeeper pulls all service provider fees from the plan assets each quarter and remits them to each of the providers. Due to a system error, fees were not pulled from the plan in 1st quarter 2021 for the adviser. If fees were pulled from the plan today to pay the adviser for services performed in the 1st quarter, it seems it would be unfair to those participants who might have not been enrolled in the plan in 1st quarter, and also a windfall for those participants who have left the plan since 1st quarter. The only other option I see is if the recordkeeper decides to just pay the adviser out of pocket (not plan assets), but I fear that risks a prohibited transaction. What would be the best approach to get the adviser paid? The service agreements are silent on this issue."