"Can an employee share of a health insurance premium be handled on a pre-tax basis without a Cafeteria plan? Employees do not have a choice between cash and the health coverage. All must participate and the only benefits offered are covered by 213(d)."

"Anyone have an answer to this question? Or is the sponsor stuck with this deceased participant balance indefinitely? Based on balance, he cant be forced out (over $7000 as well). I don't think transferring to states unclaimed property division is answer either."

"I have a plan where the plan sponsor acquired a new company which does not have a retirement plan. The plan sponsor (buyer) wants to add on the newly acquired company as an adopting employer. They are a controlled group, so no issues there. Since the plan sponsor has a safe harbor plan, are there any issues having the newly acquired company sign on as an adopting employer right away vs. needing to wait to give a 30-day SH notice to the employees of the new company first, or just wait until 1/1/2024? Anything else I'm missing?"

"We had a client terminate their Plan and pay everyone out in September. We have discovered that one of the participants was shorted $5 on their 401k deferrals during the year while finishing up the last Form 5500. This deposit happened in March. How can we rectify this? Could they give the employee a $5 check? Deposit the $5 to the Plan and see if they will send them another check? I'm thinking they may take it all in fees if that is the case. The client wants to submit Form 5310 to receive a determination letter so I want to make sure it is handled properly."

"Aside from using the Comp Limit, is there a limit on the amount of 'contribution' shown on a Cash Balance Participant Statement?"

"I'm developing a lesson for my multidisciplinary course on Professional Conduct in Tax Practice. For a Voluntary Correction Program submission to the [IRS], a plan sponsor might want a representative, and might find it efficient and effective to be represented by a practitioner who works for the recordkeeper or third-party administrator. Do some offer this service? Must a submission be prepared, or at least supervised, by an owner or employee who is an attorney, accountant, actuary, or enrolled retirement plan agent recognized for practice before the IRS? If the practitioner's employer was at fault for the to-be-corrected failure, does the practitioner have a conflict of interests? What ways do you use to avoid or manage such a conflict? If the practitioner's employer was not at fault for but was involved about the to-be-corrected failure, does the practitioner have a conflict of interests? What ways do you use to avoid or manage such a conflict? If a recordkeeper or TPA does not offer a service of letting its employee serve as a plan sponsor's representative, is that because you see a conflict that can't be avoided or managed?"

"Can a plan have an age based match formula? Assuming it would pass BRF testing. For example: 50% of deferrals up to 6% of comp for those under 45 75% of deferrals up to 6% of comp for those over 45."