"All members of the controlled group participate in the plan. Safe Harbor Match equal to 100% up to 4% some of the participating employers want to increase their match to 100% up to 6%. Is this even possible? Don't all participating members have to use the same safe harbor formula? Guessing they could elect a discretionary match for a specific group of employees, assuming it is below 4% and still remain safe harbor. However, allocating a discretionary to only a small group of employees would require additional converge testing -- correct??"

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"A client is about to turn 62 with a serious health issue that may or may not be terminal. Spouse is 5 years younger. Client has plenty of assets to live off of. What are the implications of him taking social security at 62 as opposed to waiting? If he waits will his spouse receive the benefit he would have gotten (if he dies in the next year) when he turns 66 or 67 (or 70 for that matter). Is there any advantage in this scenario to him starting the benefits at 62?"

"We have a plan sponsor who failed to start deferrals at 3% (plan has immediate participation) and has auto-increase (1% per year.) I don't know how long or how many employees this involves.... I'm thinking the correction is to fund 50% of the missed deferral and/or deferral increase and 100% of the match plus earnings on both. I almost think I saw someone post on here one time to propose a one-time bonus grossed up for the tax liability."

"Closed MEP 401(k) plan. Can an audit be avoided if the individual entities are each below the participant count threshold? The MEP as a whole appears to be over the audit count threshold.... I have seen some MEPs do individual 5500s for each single employer, does anyone have any rules or reading I can do on this topic? Would filing each entity under a separate 5500 alleviate the audit requirement? If there are other threads or reading material on this question specifically, please point me in that direction. I do understand the Form 5500 has an updated MEP attachment, which I think I understand fine. My question isn't related to that."

"What is the approximate maximum benefit credit you can get in a Cash Balance Plan? Just a ballpark number that you could tell someone when discussing the design. Obviously there are a lot of variables, but just trying to make it easy for someone to understand who doesn't have much knowledge."

"We've run into multiple situations where it is discovered companies are not taking employee deferrals from bonuses and commissions, despite there being no exclusions specified in the adoption agreement. What is the typical correction? Would analysis need to be done for every plan year going back to when the AA was restated? Or since inception? This seems to be a recurring issue for plans that are being audited for the first time (first year over 120 ppts)."