"Participant, former employee, died this year. She was taking RMDs. Can the 2021 RMD check be made payable to the estate?"

"We have a client that wants to provide a Safe Harbor Match plan for their employees. They also want to exclude the HCEs from the Safe Harbor Match, which is allowable. However, they would like to give the HCEs a less generous Non Safe Harbor match. At first glance, it looks like this would be OK because they're giving a better benefit to the non-HCEs. Would this would kick in the ACP test? Other issues?"

"We had a participant who meant to defer his compensation until 2022, but he accidentally entered 2099 on the form. This was clearly a mistake, as he will be well over 150 years old in 2099. I know of no way to accelerate payments once the schedule is set (outside those listed in the regs, which we've already ruled out or otherwise explored), but are there any exceptions where an election was clearly, on its face, a mistake?"

"100% owner Joe marries Jane, who has 2 adult children from prior marriage (ignore the 1 year rule). Joe refers to them as his step-daughters. Jane and her 2 daughters work for Joe's company. Jane is an HCE by attribution. How about the daughters? In one case, assume they're adopted by Joe. In another case, assume they are not adopted by Joe."

"Employer hates loans and wants to stop offering them. Does he need to wait until all outstanding loans have been paid off, or are those loans fine retaining the loan policy in place at the time of the promissory note?"

"First post in this room!"

"ASPPA is giving me the runaround. I asked them this questions twice and no one has returned my e-mail. My co-worker took the practice test for the QKA1 exam. Can he see his question-by-question results? All he can see is the overall score. If question-by-question results aren't available, how will he know in which topics he's proficient and in which he's deficient?"