"If a plan has a large number of employees and for sending out the annual SAR and disclosure notices, would it be possible to upload these documents to the company's ADP portal site where all employees have access and mail out a letter to each person and let them know these documents are out on the ADP portal for their retrieval if they would like to print or review?"

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"Question came up as to whether an in-plan Roth conversion/rollover could satisfy the RMD requirements. I know it can't, but I'm having a devil of a time finding 'proof.' I recall some guidance a long time ago where it said that for 401(a) purposes, an in-plan rollover was not a 'distribution.' So I looked back at IRS Notice 2010-84, etc., and while I found SOME of what I was looking for, I couldn't find anything that confirmed this head-on. Anyone recall the citation for this? There's ample IRS verbiage out there that addresses this in an IRA context, but seems to be a dearth of similar IRS publications answering this same question for designated Roth accounts."

"Trading on margin in qualified retirement accounts is considered debt-financed income and therefore leads to UBTI (unrelated business income tax) / UBIT. Many other forms of leverage (futures, short sales, gains from lapse or termination of short options, repurchase agreements, notional principal contracts) are either explicitly exempt in the code from generating UBTI, or don't generate UBTI by virtue of entailing no borrowing of money in the traditional sense. What about using the proceeds from options sales (for example, options box spreads) on a rolling basis to buy additional equities, will it generate UBTI? Is it debt-financed income, as the short options create an obligation (albeit the size of the future obligation depends on the performance of the underlying); or not, as (by the same argument that applies to futures) it does not entail borrowing money in the traditional sense?"

"Does anyone have some insight on how we could remedy excess 402(g) deferral after the employee has separated service and transferred their account to an IRA? I'm wondering if the IRA can be used to return the assets or if it would have to come from the original 401(k)?"