"Is anyone familiar with guidance regarding the setup of a Master Trust Investment Account (MTIA)? One of my main questions is - should the plan sponsor's EIN be used on the DFE 5500 filing for the MTIA? And then, say the sponsor only has plans 001 & 002 (that will be investing in the MTIA), would the MTIA then assume plan number 003? It would appear so, according to the Form 5500 instructions, which seem to be the only source of instruction. If anyone is aware of specific MTIA guidance outside of the Form 5500 instructions in general, it would be much appreciated."

"I just took on a one-participant plan, the guy does not want an electronic filing and has less than 10 tax return due for the year. From what I can tell by looking at 26 CFR Section 301.6058-2, Form 5500-EZ can remain a paper form and is not mandated to be filed electronically. I file all my plans under EFAST as the 'return receipt' is immediate, so this one seems a bit odd to me."

"This plan has a triple stack match. If the owner doesn't defer any money for a particular year, does the triple stack match still need to be applied to the NHCE's? Or are they just given the 4% safe harbor?"

"We have several non calendar year Plans. A discussion recently came up as to the due date of the AFTAP certification. One opinion is that the due date is based on the exact date of the end of the Plan Year; just nine months later. A 3/27/2022 Plan Year End would have a due date for the AFTAP of 12/27/2022. However, the other opinion is as such. The instructions say that the AFTAP must be certified by the first day of the 10th month. Could the 10th month be interpreted to be April? In this case the AFTAP would need to be certified by 3/31/2022. I cannot find anything specific to a non calendar year plan."