"Existing DC plan with NRA 65 only. Plan effective 1/1/2018. Participant DOB 1/1/1946, DOH 1/1/2011, DOP 1/1/2018 (thus NRA attained on 1/1/2018).

Looking to add a CB with NRA 65 and 5 YOP. Participant will have attainted age 75 at val date (EOY) and have an NRA of 79 under the CB plan.

When testing the combination of plans, the system used 75 as the testing age. Is that correct, considering 401(a)(4)-12?"

"I had an HSA with my previous employer and had contributed a total of about $2,500 during 2022 until I changed jobs in June of 2022. Can I sign up for an FSA with my new employer and contribute more, up to a total (between the two employers) of the FSA limit (which is about $2,800 for 2022)?"

"Our firm uses ftwilliam. As far as I know, it can't do restructured testing (breaking the plan into component plans and testing separately). How are you doing your testing? Do other software programs do it? Must such testing be done with a software program like Excel?"

"Say a plan that uses the calendar year for its plan year chooses to restate its plan as of a different date, also within the current year. Would this create a short plan year, or any other adverse effects? They want to reflect a certain change as of that date."