"If a plan has a lower minimum age/participation than 410(a)(1)(A), for ADP testing, the plan can exclude employees who are covered under the plan's lower minimum requirements but have not met the 410(a)(1)(A) minimums. Could the plan instead choose to exclude only a part of those employees? Say the plan allows entry at 3 months participation and 21 years old, thereby allowing participation in the plan 9 months before required under 401(a)(1)(A). For 410(b) testing, could the plan exclude only the employees between 3-6 months participation while including those with 6+ months?"

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"My wife is a participant in a cash balance plan as a partner in a medical practice. Some internal discussions have made it seem like the plan is underfunded even though the 5500 for 2022 shows over 120% funded status. She will be separating from employment next year and our plan was to rollover her vested benefits to an IRA. When others have left, there have been discussions about who should be responsible for the 'make-whole' payment if the plan is truly underfunded at the time of separation. Some thoughts have been that the employee should just true up their own balance through an additional deduction from their P&L. That struck me as odd, so I was curious if there were any actual federal guidelines or regulations that would govern a situation like this where vested employees are seeking their benefits from an underfunded plan. The plan is covered by PBGC. Not sure what other details might be relevant, but thanks in advance for any assistance!"

"Assume DB plan frozen in 2015, no future credited service or pay -- hard freeze. Older participants working significantly past normal retirement have a solid chance of running into compensation limit even if they're well below the dollar limit (pleasant workplace and working very late age full time not uncommon). When I read 415 regulations, I see that the compensation limit is described as being based on compensation earned during 'years of service'. When you follow the link defining years of service, describes service credited for benefits. Service to the company doesn't stop, but the freeze stops earning years of benefit service. Participants continue to get pay increases as time passes. Assume all participants are full time -- no phony active participants 'working late in life' but not actually showing up. When doing the final retirement calculation, which years of compensation are allowed: [1] only those earned prior to the hard freeze? [2] years that would've otherwise met the definition for service except for the freeze amendment through cessation of employment (as in, all years of employment, not just years before freeze)?"

"I retired on May 1st of 2022. I had applied for Medicare A&B prior. On may 5th, 2022, 5 days after retirement, I had a home accident, and needed emergency care. Had to have 6 staples on my scalp. Am I covered by Medicare, or not. The emergency clinic claims I am not eligible."

"Existing 401(k) SH match is TH. Starting a new combo (CB + stand-alone PS) effective 1/1/2023. Owners are covered in all 3 plans. Am I correct that my new (CB +PS combo) is TH (thus, I need to give 5% immediately vested TH allocation in the PS paln) in spite of the fact it is their first year?"

"Plan Document for 401k Plan was created in the name of the now prior TPA. New TPA uses the same platform/vendor for said Plan Document. Can Plan Document be amended using existing Plan Document either of the following two conditions:

• New TPA has its documents under its name
• New TPA does not have its documents under its name

Note: Plan Document is going to be amended in full under new TPA, but certain errors in original TPA document need to be corrected retroactively, and trying to determine best approach."

"I can't recall if there is a timing restriction for switching a plan's ADP/ACP test method of using current or prior plan year. eg can the selection be made prior to the end of the plan year for the current plan year?"

"Law firm Partnership XYZ is splitting (no PBGC coverage). Currently sponsor a DB and DC plans. 2 partners and a bunch of employees. Partner Mary wants to keep the current plans. Partner Joe wants to set up his own DB/DC combo in his new company. Joe also will take a few employees with him. Other than treating Joe and a few employees as terminated and carrying over the benefits accrued in the DB plan to the new law firm, is there anyway to transfer DB benefits for Joe and the employees coming with him? Or new plan(s) has to be set up for Joe's new company? For the DC plan which has deferrals+SH+PS, if a new plan needs to be established for 2023, can SH still be set up for 2023?"