Message Boards Digest

January 11, 2022

Here are the most recently added topics on the BenefitsLink Message Boards:

BG5150 created a topic in Distributions and Loans, Other than QDROs

Where's the New Uniform Life Table for 2022 RMDs?

"When I go to the 'Retirement Topics -- Required Minimum Distributions (RMDs)' page of the IRS web site, it mentions the new age 72 rule. However, 'Calculating the required minimum distribution,', the link to the Uniform Life Table leads to Publication 590-B (2020) and its sub-heading says 'For use in preparing 2020 Returns.'  I can't find the new tables in the Retirement section of the IRS site. Can you?"

6 replies so far   |    Click Here to Add a Reply
[Sponsored] -- Happy New Year

Sponsored by
Happy New Year from authors and staff. We wish you a safe and prosperous 2022. Please contact us to see how we can help you save time and money. or 612-605-2266

fiddle created a topic in 403(b) Plans, Accounts or Annuities

Does Rollover from 403(b) to Roth IRA Count Toward Roth IRA Income Limit?

"If I have a rollover from tax-deferred 403b to Roth IRA, which will be taxed, does it count toward the $129K income limit for contributing to Roth IRA?"

2 replies so far   |    Click Here to Add a Reply

Basically created a topic in 401(k) Plans

Calculating Maximum Contribution for a No-Frills 401(k)

"When calculating a maximum contribution, the total deferral + employer contribution a participant can receive cannot exceed their W-2 wages, correct?

Employee earns $28,400. Max 25% employer contribution would be $7,100. Employee is older than 50 so can defer $26,000. Deferring the 402(g) limit would result in a $26,600 total contribution ($19,500 + $7,100). Adding the catch-up, will she be limited to $1,800, which would get her total contribution up to $28,400? Which is her W-2 wages?

In this case her husband is also an employee and earns $103,090. No problem maxing out there."

5 replies so far   |    Click Here to Add a Reply

Dougsbpc created a topic in Distributions and Loans, Other than QDROs

Mandatory Federal Withholding When All Assets Distributed In-Kind (and Are Illiquid)?

"Suppose a plan has all non-liquid assets. If a participant selects a lump sum distribution and receives it in the form of non-liquid investments, is the plan required to withhold 20% federal on the distribution?"

7 replies so far   |    Click Here to Add a Reply

KEM created a topic in Other Kinds of Welfare Benefit Plans

Dependent Care FSA Funded with After-Tax Employer Contributions

"Say a company had a standard dependent care FSA program, no pre-tax employer contributions to the employee accounts. Company now wants to establish a fund for employer contributions but subject to taxes, for participating DC FSA employees but not directly to their DC FSA accounts (so to avoid any pre-tax issues plus to avoid being considered towards the employees' $5k/$2.5k contributions limit). Fund would be fixed per year at $X total (decided at the beginning of the year or end of prior year), and then allocated between participants based on the number of participants in the prior plan year (as if it's a pool to be divvied up based on prior year participation). Eligible participants include anyone who participated in the prior plan year and is still employed at the beginning of the applicable year.

Anyone seen this before, or something similar? So long as it's post-tax and not directly to their accounts, any hurdles?"

No replies yet   |    Click Here to Add a Reply

BG5150 created a topic in Retirement Plans in General

Husband and Wife Plan, Then They Divorce

"Husband and wife plan. Husband owns 100%. Assets over $250k. 2020 divorce is final. QDRO effective 10/1/2021. (shouldn't matter). Filed a 5500-EZ for 2020. What about 2021? Is the plan now subject to ERISA because it no longer only covers 'husband and wife'? Pooled account, non-traditional assets, so they have to get a bond for 100% of those assets.

Side note: If a plan covers the owner who is still working and a spouse who no longer works for the company, is it still a one-participant plan? I just found out she left employment in 2016."

1 reply so far   |    Click Here to Add a Reply

metsfan026 created a topic in Defined Benefit Plans, Including Cash Balance

In-Service Distribution from a Cash Balance Plan?

"I didn't think so, but I have a client asking so I wanted to confirm. The participant is under Retirement Age and was hoping to take out a portion."

3 replies so far   |    Click Here to Add a Reply

Here are the most recently posted jobs on, a service of BenefitsLink:

View job as TPA Operations Team

TPA Operations Team  View details

Retirement Plan Administrators, LLC
Atlanta GA

View job as Retirement Plan Administrator

Retirement Plan Administrator  View details


View job as Product Support Specialist - Conversions

Product Support Specialist - Conversions  View details part of Wolters Kluwer Legal & Regulatory

View job as Plan Administrator (TPA)

Plan Administrator (TPA)  View details

Remote / San Carlos CA

View job as Tax Operations Consultant

Tax Operations Consultant  View details

Empower Retirement

►View More Jobs

►Post a Job

►Get Instant Job Alerts, Inc.
56 Creeksong Road
Whittier NC 28789
(407) 644-4146

Lois Baker, J.D., President
David Rhett Baker, J.D., Editor and Publisher
Holly Horton, Business Manager

Copyright 2022, Inc. All materials contained in this mailing are protected by United States copyright law and may not be reproduced, distributed, transmitted, displayed, published or broadcast without the prior written permission of, Inc., or in the case of third party materials, the owner of those materials. You may not alter or remove any trademark, copyright or other notices from copies of the content.

Links to web sites other than and are offered as a service to our readers; we were not involved in their production and are not responsible for their content.

Unsubscribe | Privacy Policy