"Employer received a participant request to increase 401k deferrals from 3% to 5% in 2020. The request was received but never implemented. The participant has just noticed that the change never occurred. Is the participant entitled to any corrective contributions/earnings on the missed deferrals and safe harbor matching contributions?"

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"I know that in some cases attribution through a retirement plan's trust is blocked for purposes of determining HCE and Key status. Is the same true for determining 5% owner status for purposes of an RMD? If that's not the right question please let me know.

The qualified retirement plan is a ROBS plan (Rollover as Business Startup) -- the participant turned 72 in the second half of 2022. The participant's account holds employer stock, of course. He is very much an active employee. I'm thinking the constructive ownership rules of Code section 318 do apply, such that an RMD is required. Correct?"

"If the administrator entered the incorrect (i.e., a higher than intended) percentage match for a participant, how can this error be corrected? The plan is matched on a paycheck by paycheck basis, so is there a way to correct it in the following paycheck, or would that not be allowed? If that does not work, would we be able to have a forfeiture of that amount, or is the money now the participant's property due to the error?"

"What are the benefits and drawbacks of using paycheck to paycheck for company match vs. statutory compensation? We're taking a rollover plan that is paycheck to paycheck but we're not sure whether it would be best to keep it this way or instead to change to statutory compensation. It seems that statutory compensation would be easier for true up purposes, but paycheck to paycheck could be easier for recordkeeping."

"I have a solo 401K plan for my LLC (of which I'm the sole member and no employees) and I have an associated Roth option. In my first restatement completed earlier this year, I marked them as plan sequence numbers 001 and 002 and I called them ABC LLC Individual 401k and ABC LLC Roth 401k.

Because they are in different accounts and I always had to complete two sets of paperwork, I thought of them as separate plans. Was that correct? Should they be the same 001 plan sequence and only be called by one name?

I'm having to move my accounts because TD Ameritrade, where I have been, is discontinuing the business. While I'm doing the paperwork with a new custodian, this aspect came to mind."

"If the electronic disclosure method is only for ACTIVE EMPLOYEES who have company e-mail addresses and their accessing of them is an integral part of their duties, etc. (with a paper copy to all others), is the initial notice of electronic delivery required to be in paper format, or can that initial notice also be sent electronically via e-mail?"

"I'm not someone who processes claims, but we help administer a few plans. The TPA denied the following services, saying that they needed to be pre-authorized. The Newborns' and Mothers' Health Protection Act of 1996 says that pre-authorization is not needed for the 48 or 96 hour hospital stay in regards to having a baby, but do these services also fall under the no need to pre-authorize?

* Private Room, Med/Surg/Gyn
* Private Obstetrical Room
* Drugs, General
* IV Solution Drugs
* Lab, General
* Immunology Lab
* Hematology Lab
* Emergency Room; General
* Delivery Room
* General Other Diagnostic Service"