"We long used Relius for everything and have since migrated to FTW for 5500 and Compliance though still use the PPD VS doc from Relius (FIS or whatever you want to call them). We've also subscribed to the Pension Library from Relius but the forms have not been updated in quite some time. Wondering what alternatives there are to this. We use it for sample forms to use for distributions, notices etc. Thanks for your input."

"Participant submitted a 5% pre-tax deferral election in 2019. It was never implemented. They don't have a balance in the plan. Participant is now terminated and is requesting a distribution. The plan does have a safe harbor match provision, and the sponsor has no problem correcting the missed match. They are arguing that the participant has some culpability in the missed deferral and for not catching it sooner and the sponsor does not want to make the appropriate QNEC for that part of the failure. Any thoughts on a failure to implement that is 4 years old?"

"Plan sponsor files form 5500-EZ in October. Plan sponsor thought an extension was filed, but IRS has sent Notice CP-220 assessing a penalty. Can plan sponsor still use the IRS Penalty Relief Program and pay the $500? Notice CP 283 has not been received, but the 5500-EZ was actually filed."

"Plan document has 1000 hours/last day rule for the PS contribution. In addition, they have an appendix in the plan document that says you must be employed on the 'determination' date which is usually in February after the plan year ends. We have told them this is not possible. For 2022, they got mad and decided not to fund for the 2022 plan year. However, they have now decided to fund a contribution for the 2023 plan year as of February 2023 based on 2022 wages. We have told them this is creates issues. They have been told that they will need to true up the calculation at the end of the year based on 2023 wages. In addition, they will need to forfeit any contribution that went to a terminated participant. If the terminate participant took a distribution, they would likely need to recovery that money. What other problems will the plan face with 'prefunding' this contribution?"

"If a corporate taxpayer and plan sponsor files for an extension of time to file its tax return, extending the filing deadline from March 15th to September 15th, but then files their tax return on March 13th, should they have funded the profit-sharing contribution deducted on the tax return by March 15th or is the extension to September 15th still recognized? Something in the back of my mind tells me the IRS can invalidate the extension if the return is filed by the original due date."

"Scenario 1: 401k with basic match and PS provisions (everyone in their own group) Participant does not defer thus no match and gets $0 ps allocation, is this participant's salary included in overall deduction limit?

Scenario 2: 401k with NESH 3% and PS provisions (everyone in their own group) Participant does not defer, gets 3% NESH and gets $0 ps allocation, is this participant's salary included in overall deduction limit?

Scenario 3: For either above scenarios, participant is categorically excluded from PS portion, is the salary excluded for deduction purposes?

Any other scenarios where salary needs to be excluded for deduction (other than being categorically excluded)?"