"Is any date acceptable for a traditional 401-k plan to start a plan and have a short plan year? (assume all notices have been given to employees). Does it have to be beginning of month? Quarter? or could for example, it be December 20th? Thanks"

"I have a new client that has a traditional DB Plan that started in '21. They want to convert that into a Cash Balance Plan. Is there a way to simply restate the Plan (which we need to do anyway) and convert it into a CB? Or do we need to terminate and start a new plan?"

"We are the TPAs for Company A. Company A is a safe harbor match plan (calendar year). Company A purchased Company B back in May of 2022 and never told us about it (of course). Company B has their own plan (non-safe harbor), they DID tell their service provider about the acquisition back in 2022. The service provider said NO PROBLEM you have 2 years due to the transition period thinking they had until May of 2024. Company A finally decided to get us in the loop, and we just told them guess what the transition period ends in a week. Needless to say, we're scrambling a bit. We can't merge as of 1/1/2024, we can't get the prior service provider to amend company B's plan to a safe harbor match plan for 2024 (understandably i guess). So now what? The plan is to merge Company B's plan (non-safe harbor calendar year plan) in to Company A's plan (our client, safe harbor match, calendar year plan). We're thinking the best option is to amend company A's plan to add company B as an adopting ER and bring all the employees of company B on to company A's plan as of 1/1/2024. Freeze Company B's plan I guess and take it over and then merger it as of 1/1/2025."

"Hi DB plan, one lifer, EOY val. Plan is slightly underfunded but creating a large required contribution which will make it over funded. Can I switch to BOY val with the above status?"

"I need to find the DOL reg or whatever it is that says something along the lines of, if the investments of more than one plan are commingled and available to pay teh benefits of all plans than it is considered a single plan for auditing purposes. Does anyone know where the actual reg is??"