"Owner of company requested an in-service withdrawal for $10,000 (numbers are rounded and fictional). Received two checks, one for $8,000 and one for $2,000. Owner then turned around and ran the $8,000 through payroll, taking no withholding or taxes whatsoever on it. And then, to top it off, remitted the $2,000 through EFTPS as a Form 945 tax. The owner got forms from their payroll provider as to how to 'correct' the error. I looked at them and have no idea what they want this individual to do. Has anyone ever encountered a situation like this?"

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"A non-governmental 403(b) plan has no class exclusions for elective deferrals so everyone is eligible to participate. The plan has several class exclusions for match -- of course they are all NHCE and the plan fails the ratio percentage test -- the average benefits test is even worse. We can get the ratio percentage test to pass with an 11g amendment to bring-in one of the excluded classes. My question: if none of these employees being brought-in by the 11g amendment elected to defer, is the plan sponsor required to give them a contribution? If so, how is it calculated?"

"The freezing of a defined benefit plan perforce seems to affect the tallying of accrual service, and perhaps also the reckoning of the remuneration of which the accrued benefit serves as a function. Perhaps conversely, freezing the plan might not affect the reckoning of the high three year remuneration streak for Section 415(b) deliberations. Please provide helpful guidance on this situation. Also, the reckoning of years of service and/or years of participation might remain unaffected. If guidance has resolved this situation, please provide in a reply."

"ICHRAs are brand new to me so I'm curious how an employer would comply with a National Medical Support Notice for an employee eligible to participate in an ICHRA. It's my understanding that ICHRAs are considered group health plans subject to ERISA requiring them to comply with a QMCSO. Anyone have experience with this?"