"I am tasked by a client with getting the ACA 1095 (and 1094) filings done (way late) for years 2017-2020. I am looking software suggestions."

"An ineligible employee was allowed to make several deferrals. (She works less than 20 hrs a week) Usually, the correction is to either make an amendment to allow the person early entry or to refund the money. This is a 403(b) plan, so I believe the former is not an option due to the universal eligibility rules. (I thought if you let one of the <20 hrs people in you had to let them all in....) But, before this was caught, the account was reduced to zero via monthly fees. Are we done? Or does the account have to be sort of rebuilt and distributed so the taxable income is realized by the employee?"

"If a client has 49 employees within a 75 mile radius of their HQ and 11 employees beyond 75 does, does FMLA still apply?"

"Both I and another co-worker have plans that are a control group where 1 spouse's company sponsors the plan and the other spouse's company is an adopting er. With SECURE 2.0, the control group link (minor children) will go away and thus the plan will become a multiple employer plan. It may, however, be better for the spouse that is an adopting/participating employer to stop participating in the current plan and start up their own retirement plan for 2024 and beyond. Would this just require an amendment to 'unparticipate' in the plan they are currently in?"

"We administer a small 401(k) plan with about 10 participants. The 100% owner of the company sponsoring the 401(k) plan died. In this particular plan, they had self directed accounts for salary deferrals and a pooled account for all employer contribution and rollover sources. The 100% owner never contributed salary deferrals and his account balance The 100% owner did roll over a large portion of his overall benefits from a defined benefit plan that terminated about 5 years ago. About 60% of the pooled account is comprised of private investments (trust deeds, partnerships etc.). I am a little worried about the timing requirements of death benefits being paid to his spouse as his primary beneficiary. We think it may take some time to unwind some of these private investments. The plan document does not seem to address when death benefits need to commence. The 100% owner just turned age 72 this year. In general, we have always heard of death benefits being paid by the end of the year of the participant's death. Is there specific timing on when benefits must be paid?"

"I thought I read somewhere recently that 1099 employees were going to have to be counted (or was it seasonal employees?). Anyway, I am working on a potential new client who has a business selling medical devices or pharmaceuticals. Each employee is paid commissions and bonuses on a 1099 but they also receive a draw which is paid on a W2. Add to this that the company is reimbursed the draw reported on the W2 from commissions and bonuses. Do these employees count? Do they count only on their W2 income or ALL of their income?"

"From BenefitsLink's helpful postings of Labor and Treasury regulatory agendas: An agenda item shows Treasury's estimate, perhaps optimistic, that the agency would publish a notice of a proposed rulemaking by December 2023. If you want to send suggestions even before a proposal is published or released, the agenda item names three lawyers assigned to the project."