"In the adoption agreement compensation is described as 'W-2'. The Post-Severance box is not checked: [ ] Include Post Severance Compensation in definition of Statutory Compensation. So.... if an employee terminates on say 10/1 but is receiving severance pay through the end of 2023, we don't count any income earned from 10/2 through the end of the year, correct? AND, the employee can not defer from that severance compensation either, correct?"

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"Corporation A. Joe's year of birth is 1952. So Joe will be 73 in 2025 Joe owns 10%, Joe's wife owns 1% and Joe's son owns 89% Joe will sell 8% to his son in 2023. Is there anything I cannot think of that would allow Joe to defer RMD until forever? Also, assuming Joe needs to start RMD, 2025 is the first year, correct?"

"There are 2 people in the company: 100% owner and his child. The child does not yet qualify for the 401(k) plan because he has not met the eligibility requirements (the plan requires participants to be age 21 and the child is not yet 21). Since the 100% owner is the only participant in the plan, can a Form 5500-EZ be filed instead of Form 5500-SF?"

"For anyone that has experience with annuity buy-ins, how have you calculated the Funding Target liability for the purchased group? I believe for accounting purposes the liability is set equal to the fair value of the GAC, but is that also true for the FT? Or are we required to use the PPA-defined segment rates?"