"A participant took a COVID loan in 2020. The plan permits two loans only for the purpose of re-financing. He does not have enough available with the (reduced) $50,000 limitation to re-finance and extend out for another five years. He could re-finance and have it paid off by the original due date. Because this was a COVID loan, the original due date was essentially 6 years (5+1). With a refinance of a COVID loan, are we to use the original due date of 5 years out, or the extended COVID due date?"

"Client is buying a company in a stock deal. Buyer has a safe harbor plan (matching) plus a non-safe harbor profit sharing contribution. Seller has a 401(k) provides a match but is not safe harbor. Buyer wants to use 410(b)(6)(C) (which the plans meet the requirements of) to delay merging the plans at close. Buyer wants to just run both plans for some time within the transition period. During the 410(b)(6)(C) transition period, can you maintain the safe harbor status of Buyer's plan, as long as you separately test the Seller's plan?"

"A doctor has their own S-Corp that was part of an affiliated service group through 12/20/2021. The ASG sponsored a 401(k) safe harbor match plan. The doctor did not participate in the plan in 2021 and will not be receiving any employer contributions. Is the doctor able to set up a SEP plan for their S-Corp for the portion of the year that they are no longer part of the ASG, and fund based on compensation earned for the short period of time they are not part of the ASG?"

"Employer had IRS Plan Number 003, terminated in 2003, and started PN 004 in 2004. I don't know what year they started filing the 5500-EZ, but I'm guessing it was a bunch of years ago. I only have the EZs going back to 2015. They are all showing Plan Number 001, so I'm assuming all the others were, too. What's the fix? Can I just fill out question 4 and change the Plan Number there? I'd rather not amend 15 years worth of forms."

"I have a client with both a cash balance and 401(k) that would like to invest part of each plan's assets in I-bonds. Is this a permitted investment for a qualified plan?"