"The subsidiary of a public company offers stock of the parent as an investment option in a 401(k) plan. The subsidiary is sold to another company, but plan participants are allowed to keep their stock in the parent after the acquisition. At what point in time does the stock of the former parent company no longer qualify as 'company stock'?"

"Joe and Mary are 50/50 owners of a partnership, both attorneys. They sponsor a DB plan They are splitting and each will have their own new firms in 2024, again law firms and each will own 100% of their new companies. They are also terminating the existing DB plan and will take their distributions. Due to state legislation, they need to keep the old partnership open due to some shared client issues (let's leave it at that) Mary wants to start a new DB under her new company. I think the old DB plan distribution will offset the 415 limits under the new company, agree?"

"Start-up Combo (CB and PS) Plans with 1/1/2023 effective date. Owner started his business back in 2017. Employees have been hired in 2021 and 2022. Whar are the issues to rely on Accrued-To-Date testing method for this situation to pass 2023 tests?"

"I have a case in which the Wife had a 401K account. Husband was awarded a 50% interest in the 401K in the divorce decree entered on 2/26/21. Husband then died on 10/5/21 before a QDRO was entered. The state court then entered a DRO on 1/5/24 designating the Husband's estate as the alternate payee. The plan administrator determined that the DRO was not qualified, because a spouse's estate is not among the list of acceptable alternate payees under IRC Section 414(p)(8).

"A second DRO was then entered by the state court on 2/29/24, this time designating the parties' adult daughter as the alternate payee. (The adult daughter was appointed as administrator of Husband's estate on 3/24/23 and is the sole heir). The plan administrator again found that the DRO was not qualified, because the DRO indicated that the child could not be listed as alternate payee based on marital property rights, only based on child support obligations.

"I have seen posts here indicating that a DRO is not unqualified merely because the Participant died before entry of the DRO, but I cannot find any information on whether a DRO entered after the alternate payee's death is qualified. I suppose I could just get an order from the state court requiring Wife to liquidate the portion of the 401K awarded to the Husband and pay the proceeds net of taxes to the adult daughter, but the daughter would rather not liquidate the entire account at one time, to reduce tax liability. Any thoughts would be greatly appreciated!"