"Would the payment of COBRA premiums (in full or subsidized) in addition to salary continuation benefits be counted toward determining the amount applied to the 'twice compensation' limit in §2510.3-2(b) of the Department of Labor regulations?"

"I had a client that made a mistake and never filed the 1099-R and 1096 to the IRS (they were sent to the participants timely). Does anyone know what the penalty is for filing them late?"

"Instructions for 5500-SF say 'Have 100% of its assets invested in certain secure investments with a readily determinable fair value....'. I have a client who has an investment in TrueLine Capital. We get statements showing the value is unchanged and all interest payments are deposited to another plan account. I'm wondering if I should be using the long form given the nature of this investment."

"Section 101 modifies IRC 414 with the new 414A requirement. Specifically regarding paragraph (b)(3)(A)(ii), does the language require that the participant must make a new election each year, or if they make an election other than the auto enrollment percentage in 2025, does that election carry forward, if the plan so provides, until such time as the participants makes a new election? I believe it is the latter, but I'm not 100% certain."