"This is/was my understanding of the rule: A small plan filer can elect to file the same form until the participant count is over 120 and when over that must file as a large plan. A large plan is considered a first year plan over 100 or over 120. And that plan must file as a large plan until the count gets below 100. (*) see below The 80-210 rule allows any plan to file the same form (large or small) is the count is between 80 and 120. But once under 80, the plan must file as a small plan. Not even allowed to file Schedule H. I am seeing some internal correspondence here, that a plan, once that it is considered large, must still file as large until the count dips below 80. So this goes against my (*) above. When can a large plan filer move from Schedule H to Schedule I? At 99 or 79 participants?"

"We have administered a profit sharing plan sponsored by a corporation for more than 20 years. The 100% shareholder owns a large home on many acres of land. The place is so special the upkeep (including horses) requires 5 full time employees. He wants to offer and cover these 5 employees in a profit sharing plan similar to the company (that he is the 100% shareholder of) plan. He made it clear that this needs to be a separate plan. Question: It seems like a plan can only be sponsored by an entity with earned income (sole proprietorship, partnership, LLC, LLP, corporation). In this case he is just an individual paying household employees. I don't believe an individual can sponsor a qualified plan. Does anyone agree? Disagree? if so why?"

"Hello all Generous Employer LLC is the sponsor of a Profit-Sharing plan AND a Cash Balance Plan. Jim owns 100 % has 20 employees. Generous Employer, INC is adopting employer of same plans (PS and CB). Jim owns 80%. another 10-15 employees So, one DC plan, two related sponsoring companies and one Cash Balance Plan, two related sponsoring companies. They make a generous annual contribution to the DC and Cash Balance plans adhering to the 25% aggregate deduction limits. The question: does it matter which tax return takes the deduction if the contributions are going into the same plan owned by same owners? TX"

"Where can I go to get help/ pay someone to create custom crystal reports for Relius ASP? Auditor requests and ESOPs currently have us pulling data out of Relius and creating in Excel. Has it be a better way!"

"We have a client needing to do a DFVC filing for multiple years and we need to sing the return on their behalf. Will the IRS allow on signed E-File Authorization for multiple filing years?"

"We have a client who is on extension till 9/15. Accountant filed the tax return recently showing $0 contribution although we advised the client he could have established a new plan, as long as it was set up and funded by the due-date of the corporate tax return. Wouldn't IRS be suspicious of an amended return claiming a deduction after the initial tax return was filed with $0 deduction?"

"I am using Code 3D no matter what you say but someone pointed out that the instructions say as follows: 'Pre-approved pension plan -- A pre-approved plan under sections 401, 403(a), and 4975(e)(7) of the Code that is subject to a favorable opinion letter from the IRS' There is no reference to 403bs. I personally think it is merely the fact that there was no pre-approved document for 403bs when someone wrote this but wasn't sure if the IRS ever clarified that, etc. Also curious what you guys are doing (indicating 3D or not)."

"The Plan Sponsor made payment of back wages in 2022 pursuant to [DOL] Wage and Hour Division investigation. The Wages were reported on W2 form for 2022. None of the employees elected to have deferrals taken from these back wages and no employer contribution was made to the plan for 2022. In the 2021 Plan Year the Employer did make a matching contribution as well as a QNEC to correct the failed ADP test. I understand that the Regulations discuss the back pay as it relates to 415. Related to this back pay, my questions are as follows: [1] Is the Plan required to rerun the 2021 ADP/ACP test to include the additional wages? [2] Is the Plan required to recalculate the Match for 2021 to include the additional wages? [3] Is the Plan required to recalculate the QNEC allocation?"