"I have a plan, the sponsor wants to have a SH Match of 100% up to 25% of compensation. Can this be a SH Match formula? And.... in the future, will this design satisfy Top Heavy ? (of course those employees who are eligible but don't defer will need to get the 3% TH Min)."

"On 1/1/2023, ownership of A corp was transferred from Mr. & Mrs. A to the A's 3 children. As of 1/1/2024, can Mr. & Mrs. A have deductions through our Section 125 Cafeteria Plan for their insurance premiums? Not quite sure on the family attribution rules as it relates to IRC 125 plans."

"Like Andy H., I am retiring tomorrow, January 31. These message boards have been a great source of knowledge and information, and I thank the folks who make this possible! Best wishes and good luck to everyone!"

"The disproportionate QNEC rules under 1.401(k)-2(a)(6)(iv)(D) limit the amount of prevailing wage contributions that can be included in ADP testing to 10%. We have a NHCE who received 14% in prevailing contributions in 2023. Is the entire 14% excluded from ADP testing or can we use 10% and back-out the other 4%? Our testing software is backing out the entire 14%. This is the first time I've had someone over 10% and just want to be sure the software is treating it properly -- or maybe I don't have it coded properly in the system."