"I have a participant in a plan that, as a result of her employer moving her from one location to another (and then having to also move her parents, because she is their caretaker), is requesting a hardship withdrawal to lease (i.e., rent) a house in her new location. She has no other source of funds and the employer would like to grant this request. As the lease is for, technically, her principal residence, would you be inclined to grant the withdrawal?"

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"In 2020, ER deposited $100,000 to a holding account in the plan (I know!). Maxing out the owner and giving 5% to the employees results in a $70,000 allocation for 2020 and the passing of tests. Does he need to allocate the remainder to the participants? Or can he take back the funds as a Mistake of Fact?"

"If a real estate partnership pays commissions to the two partners which are reported on Form 1099, is the 1099 earnings considered self-employed earnings for sponsoring a SEP on behalf of each individual partner? A partner is not considered an employer for SEP purposes but a 1099 individual is considered an employer for SEP."