"We have a client (A) that purchased a division of another company (B) and wants the employees of that division to "merge" into A's existing 401(k) plan. B's TPA told our client (A) that they could do a spin-off. Our general understanding of a spin-off is that it results in a new company and a new 401(k) plan. Neither of those things are happening. Additionally, company (B) currently sponsors a 401(k) plan and since only one division was sold to our client they will not be terminating their plan. We don't see how this could be treated as a spin-off or a merger. Can anyone give insight as to when a spin-off is an appropriate measure and if there is anyway that this would not be a distributable event for the participants of Company (B)? Thank you!"

"I have a plan sponsor that wants to amend the eligibility requirements and entry dates to allow a specific employee to enter the plan. After that employee enters the plan, the plan sponsor wants to amend the eligibility requirements and entry dates back to what they were. Is this allowed? If not, why?"

"Hoping someone can share their knowledge as to the deadline for adopting an amendment to a preapproved governmental 401(a) plan to update the plan document for the final hardship regs/BBA '18. Thanks!"

"Is it legal for an employer to mandate a minimum annual HSA contribution from its HDHP-participating employees? Employee HSA contributions are deducted from employee paychecks on a pre-tax basis via a cafeteria plan."

"I've got a calendar-year pooled 401k/PS plan where the trustee has asked for an interim valuation because the assets have (of course) dropped by a significant percentage since 12/31/21 and participants with a significant total of the plan's assets are looking to take a distribution. I've already gone over the pros and cons, the "if you do it when it's down, you should make sure you consider doing it when it's up" speech, etc. My Q is... obviously, the terminated participants who are looking for a distribution should get updated statements to reflect the updated amounts that are going to be distributed to them. But what about the active participants (who are not eligible for a termination distribution)? Is there any reason to give them statements as of 5/31/22 that show this ~20% drop in value? Since it's not EOY, do they need to get this interim valuation statement? The plan allows no ISWs or hardships (except RMDs, which wouldn't be affected by this interim valuation). Thanks."