"I wondered if this statement from a client's CPA makes sense, where there are two or more Schedule k-1's, but not a CG/ASG, and there are no participating employers? To me it seems odd, but perhaps it is perfectly normal: The K-1 from that (other LLC) will have a substantial effect on his K-1 from (XXXX), but it won't change his earned income from (XXXX). His 2023 self-employment income from (XXXX) is expected to be ($$$$$) prior to employer contributions and reduction for self-employment taxes."

"Plan year end was 6-30-23, so 5500-SF was due January 31 2024. Plan was being audited for prior year, so they neglected to file before Jan 31 due date. Now its 20 days into February. Can the return be filed electronically, although late, with reasonable cause explanation? Or [when compared to $250 per day] is it safer just doing DFVCP for $750? Thanks"

"I know the option to rollover 529 account funds to a Roth IRA takes effect beginning IN 2024. And can only be rolled over up to the Roth IRA contribution limits (i.e., $6,500 for 2023 and $7,000 for 2024). Is the deadline to rollover the 2023 $6,500 contribution limit 4/15/24 -- or 12/31/23? Is the deadline to rollover the 2024 $7,000 contribution limit 4/15/25 -- or 12/31/24? Wondering if I can rollover both the 2023 max and 2024 max IN 2024 ($13,500). Or only the 2024 max of $7,000. I assume there is no clarification on this yet?"

"ERISA Section 206(d)(3)(A) provides: 'Each pension plan shall provide for the payment of benefits in accordance with the applicable requirements of any qualified domestic relations order.' Even for a plan that is ERISA-governed, the quoted sentence about recognizing a QDRO does not apply to 'a plan which is unfunded and is maintained by an employer primarily for the purpose of providing deferred compensation for a select group of management or highly compensated employees[.]' ERISA Section 201(2). BenefitsLink neighbors, in your experience how likely is it that an unfunded deferred compensation plan omits provisions for following a domestic relations order? What legal, plan-design, and other reasons motivate an employer to omit QDRO provisions? What legal, plan-design, and other reasons might motivate an employer, despite the absence of a public law command, to include QDRO provisions (within what tax law permits without defeating the plan's tax treatment)? What practical difficulties do employers and plan administrators encounter?"