"There is an October 1 deadline for setting up a safe harbor 401(k) plan. Are there any exceptions?"

"I know there are proscribed steps to find lost participants before you can shuffle their benefit to an IRA. However, is there such a rubric for when participants cannot be located when they have to be sent an SAR, SPD or SMM? For example, plan is adding installment payments as a distribution option. An SMM is prepared and mailed to all affected participants. That will include any former employees with a balance in the plan. What happens if some of the SMMs to former EEs come back as undeliverable? Obviously, the SAR will come back, too. Are there rules similar to the ones for the forced distributions? If so, does anyone ever really take those steps?"

"Anyone know if this is allowed? Same employer, two different plans."

"Combo Plan. Total 15 participants. DC plan has all 15 participants of which 6 are terminated. CB plan has only 6 participants of which only 1 terminated (9 others are excluded categorically). Do I have partial termination issue with the CB plan?"

"Husband was receiving RMDs (in late 70s) and died 1/2/21, leaving IRA to wife. Wife died 2/1/21; account was never moved into her name. There is a child or children who are estate beneficiaries. The investment company is saying that the money belongs to the wife's estate and I agree with that. They are saying that the child/ren can set up an inherited IRA account and take it over 10 years. After working it through and typing it out, I agree with that, but wanted to see what others think. Nothing fancy with the estate as far as trusts."

"Buyer purchases the assets of another company. The seller maintains a 401k plan. The attorney's overlook/never discuss the implications of the 401k and the deal closes with no mention of the 401k. The buyer and seller then ask what happens to the 401k. My question is, all employees of the seller incurred a distributable event on date they were terminated by the seller and hired by the buyer. Now, (one month later) the buyer wants to assume sponsorship of the sellers plan to avoid defaulted loans, distributions or any disruption to the sellers plan. I don't think it works that way. 1.401(k)-1(d)(2) references a change in sponsor but I have always seen the change in sponsor in connection with the buy sell agreements at the time of closing. Can the distributable event be undone after closing?"