"Cross-posting from the IRA forums. A client has a 401k account and historically has funded a Backdoor Roth IRA (no other IRA balances). This year, he works for another company providing him a SEP IRA contribution. May this individual immediately rollover his SEP IRA to his 401k and still be eligible for Backdoor Roth IRAs for 2023 & 2024? He would have no IRA balances at the end/beginning of either year, but I do not know if the SEP contribution eliminates the Backdoor Roth option. "

"We have a small balance forward 401k plan. One of the employees died at age 49 and his wife is the beneficiary. She is also 49. She wants to leave the money in the plan. Should we/must we change the name on the account to her name, rather than using her deceased husband's name? Any other issues we should be aware of?"

"Making sure I grasp the ability to give 0% missed deferral opportunity for a plan with auto enrollment. Employee rehired in 2022, and therefore eligible per plan doc to reenter plan on rehire date. EE deferrals not started until after completing new hire requirement of 3 months worked, in early 2023. I believe then that because deferrals were started w/in 9.5 months of failure, due to the auto-enrollment feature, no MDO required (ie 0% MDO)."