"If a defined benefit plan offers lump sum distributions upon plan termination, does it also have to offer an immediate annuity under the J&S rules? For example, a participant is age 45 and not otherwise eligible for a distribution until age 65. Upon plan termination, the plan is amended to offer lump sums. Does the Plan also have to offer this participant an immediate annuity?"

"We have folks who move from regular benefits eligible jobs to non-benefits eligible jobs during the year. 401k plan compensation is W-2 wages +401(k) deferral less fringe benefits. Plan counts all comp not just comp from entry. Question: Payroll has been sending wages every 2 weeks to our 401k provider including wages when the employee is in a non-benefits eligible position. Do we count this non-eligible status pay for plan compensation? If you have a code section that addresses this please provide."

"A plan sponsor is telling us that their union employees are getting non-union pay for small amounts of pay during the same pay periods as they are getting union pay -- a couple hours of 'regular' pay, some bonus pay, some sick pay. This is not being reported to the union hall, as they are saying it's for non-union work. This isn't something I've knowingly seen before -- if you're a union employee, I've always figured that your compensation was union unless you switched in or out of it during the year. But I'm not a payroll person, and I'm no labor expert; is this really a thing? I've seen it for prevailing wage work, but not for union people. Do we need to be asking our clients if their union people are really 100% union? Or at least putting that assumption in small font somewhere?"

"If a plan is found to have not properly included employees who meet the long-term part-time eligibility criteria, what is the penalty?"