"In California, are there penalties for a sponsor with existing qualified plan but failed to opt out by the applicable deadline?"

"Could anyone cite some guidance on the 'relaxed deadlines' in the 'outbreak period' when an employee fails to verify their dependents? The dependent was removed from the plan in May. But they're now providing documentation and asking for reinstatement. Under normal circumstances we would not allow such a dependent to be re-enrolled until Open Enrollment."

"Does the election between excess asset reversion vs. reallocation of excess assets impact the ability to transfer the excess to a qualified replacement plan?"

"Do the plan aggregation rules of 409A apply to employee benefit plans not subject to 409A? I think the answer is no, but after reading the regulations it's not so clear."

IRC 401(a)(9)(B)(II) provides that the 5 year rule applies where the employee dies before the distribution of the employee's interest has begun (no later than December 31st of the fifth year after the calendar year in which the employee died).

IRC 401(a)(9)(H) provides a special rule for "certain defined contribution plans" if an employee dies before the distribution of the employee's entire interest--

"(i) In general. --Except in the case of a beneficiary who is not a designated beneficiary, subparagraph (B)(ii)-- (I) shall be applied by substituting '10 years' for '5 years", and (II) shall apply whether or not distributions of the employee's interests have begun in accordance with subparagraph (A)."

Treasury Regulation Section 1.401(a)(9)-5--

"Required minimum distributions from defined contribution plans.

Q-[5] For required minimum distributions after an employee's death, what is the applicable distribution period?

A-5. (a) Death on or after the employee's required beginning date.... the applicable distribution period ... (is) the longer of -- the remaining life expectancy of the employee's designated beneficiary and the remaining life expectancy of the employee or ... If the employee does not have a designated beneficiary ... the remaining life expectancy of the employee ...

(b) Death before an employee's required beginning date.... the applicable distribution period ... Nonspouse designated beneficiary.... the applicable distribution period measured by the beneficiary's remaining life expectancy is determined using the beneficiary's age ..."

So, a couple of simple questions which may have simple answers that I am missing: [1] Is the 5 year rule optional for tax-qualified, employer-sponsored, individual account plans, like the 401(k) plan? [2] Does the plan have a choice of applying a 5 year or 10 year period?"

"As service providers get more experience with choices users of IRS-preapproved documents make in using those documents, here's two questions I'd like to crowd-source: What percentage of users add an 'administrative' provision beyond what's in the standard documents? What percentage of users add an arbitration provision?"