"We have a company with a 401(k) plan, and they started an ESOP. We are trying to determine ownership for HCE/key determination. I believe we attribute the ESOP ownership (and think I found the appropriate reference in Who's The Employer) but an ERISA attorney says no."

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"I have a plan sponsor that bought a small company that participated in a multiple employer plan, and whose 401(k) plan is going to be accepting a spin/off transfer of assets/liabilities from a multiple-employer plan that offered QBADs. Notice 20-68 says that a plan that issued a QBAD must accept repayment of one. However, it doesn't address what happens if the participant is no longer a participant in the same "plan" that issued the QBAD (such as when a plan spin-off or transfer of assets and liabilities occurs after the QBAD is taken that causes the participant to no longer be part of the original plan that distributed it). When the account is spun off/transferred to another plan, does the requirement to accept the repayment move with the transferred assets? My thoughts are as follows: it appears that the right to take a QBAD is a protected benefit under 411(d)(6) with respect to the assets transferred (and it is not excepted from 411(d)(6) anti-cutback rules like hardship withdrawals are). Therefore my client's plan will need to add QBADs, and will need to accept repayment of QBADs (even if they were taken from the multiple employer plan before the spin-off/transfer). Do you agree? Or, do you think repayment of QBADs made to the prior plan would not need to be accepted by the plan accepting the spin-off/transfer (since the prior multiple employer plan still exists, the person who received the QBAD is no longer a participant in it and that plan wouldn't accept a rollover from a former participant)?"

"Have a client plan, 5 life case, Deferrals with basic Safe Harbor Match, so no testing, there are no automatic contributions, no profit sharing contributions. Employee made Roth deferrals and did not exceed the 402(g) limit, when the client uploaded the final payroll deferrals for 12/31/2022 instead of entering $4,500 they entered $5,500 for this employee therefore submitting $1,000 more then they should have. W2 box 12 reflects the correct Roth deferral for the year. From what I have read about using 'mistake of fact' the $1,000 would be considered a typographical error and therefore the money can be returned to the Employer."

"A plan that has been using current year testing for >5 years fails both the ADP and ACP tests for 2022 and switching to the prior year method is being considered. The plan was amended in mid-2022 to eliminate the eligibility requirements, effectively permitting about 20% more employees to become participants when compared to the prior year. Is it safe to presume that this would not be considered a plan coverage change pursuant to Treas. Reg. 1.401(k)-2(c)(4) and that it would be OK to change to the prior year testing method and just use the actual NHCE ADP/ACP results from 2021? Also, my understanding is that earnings for any refunds made by 3/15/23 should only be calculated through 12/31/22 using any reasonable method -- is this correct?"

"Generally, if a plan disaggregates otherwise excludable employees to satisfy the coverage requirements of IRC Section 410(b) it's my understating it must do the same for nondiscrimination testing. My question, if the plan does NOT disaggregate for coverage CAN it be disaggregated for nondiscrimination testing i.e., ADP/ACP. In other words 410(b) would not be disag'd but ADP would be....?"

"Participant has been taking distributions for a few year based on the pre-2022 IRS Table. What does he do for 2022 and forward?"

"I have seen references to HRA funding that recite that a HRA must be: 'funded solely through employer contributions or mandatory employee contributions.' But the vast majority of commentary and even the IRS' own publications say that HRA funding is solely through employer funds. Are there any instances where one would provide for mandatory employee funding in a HRA Plan? Would the tax treatment of employee funds be the same as employer funds? Are those employee funds at risk? Capable of being withdrawn under certain circumstances?"