"Participant X is a participant in A's profit-sharing plan. After completing a few years of service, X quits when he is 40% vested and takes a distribution of his vested account balance. For simplicity's sake, let's say that the X's account balance is $10,000 and that his vested portion is $4,000. A's profit-sharing plan provides for the immediate forfeiture of the non-vested account balance upon distribution of the vested portion, subject to a repayment provision. Two years later, A rehires X. Let's say that X repays his $4,000 distribution and has the previously forfeited $6,000 portion restored. A few years later, X terminates his employment with A and receives a distribution of his fully vested account balance, which was then $20,000. A couple of questions: [1] in the year when X repaid the $4,000 to A's profit sharing plan, was the repayment made with after-tax money or was it made with pre-tax money? Was the repayment amount treated as a rollover? [2] when X took a distribution of his then fully vested account balance, was the taxable portion limited to $16,000 or was it the full $20,000?"

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"All of my clients have less than 50 employees, so the idea of an audit is not something I'm too familiar with. But I will be pitching my services to a new client soon (will be a takeover plan for me), and they have about 144 employees, 81 of whom are active (401(k) with match only, so if someone doesn't make deferral, they have $0 balance). Does someone have a checklist or yes/no flowchart they would share with me about determining whether or not an audit is necessary?"

"Some employers and administrators use a dependent eligibility verification to find people not eligible for coverage under a health plan. These find participants who enrolled as a spouse someone who was not the participant's spouse. But how often does this find participants who enrolled as one's child someone who was not the participant's child? BenefitsLink neighbors, any experiences you can describe (with anonymity)?"

"Plan admin send 3 letters to the defense asking for the pre approved DRO sent back signed and certified so his client could be paid also stated that the was no hold on the account due to ERISA rules so if the Participant filed the paperwork to remove they would have to follow through with that. So they were taking a risk of that. 2019, 2020, 2021. All 3 letters were ignored. Plan admin calls and ask if I wanted to roll the funds out as ERISA rules state they had to return the money back to me. I agree and the money is rolled out on the 7th of Oct. Plan Admin had received the sign DRO from the defense on the 6th of Oct. She returned it and asked for a few changes, nothing big and said it would need to be signed and certified and sent back. Well on the 14th of Oct. nothing had been sent back yet. So she call the defense and explains that the money was returned to the participant. The defense gets the QDRO signed on the 18th of Oct. by a new Judge and sends it back to the plan admin. Not certified? Anyway this Judge was being told that I did this willfully to kept my ex wife from receiving her share. That was so off the wall as well as the contempt charge he gets from the Judge because I willfully took all the funds and thumbed my nose at the court. When I tried to explain I was was shut off. Video court. So I retired on a disability retirement.Chief, Merchant Marine. They had me arrested and put in jail I'm over 72 years old and they beat me shoved me in a car and now I am on medication for fear of jail again. Now the Judge is saying that they will get a warrant of commitment for holding the money from his client, if I don't pay them $132,000. No bondsman. Cash only. I have asked about the statutes and the Judge told me to get a good attorney. Well can't do that as they have frozen all my accounts. Can't even buy a stick of gum, unless I borrow the money. QDRO Masters did the QDRO for the defense. In fact in 2018 he had it made in the Order that his client would be responsible to get the QDRO done and he has had me in court on contempt charges for not doing what the decree stated. He gets the court fee from his client and then the attorney fees out of me so he is making bank here on the both of us. I have tried to explain and now the Judge is stating the approved DRO back in 2016 that was never signed but plan admin pre approved it was done but now she signed the new one in 2021 so that made it a new transaction? Has anyone heard of this before?"

"I know this has been discussed before but I need some clarification. Plan doc. does not exclude interns. Have a plan that is excluding the one intern they have (based on job classification, not service). There eligibility/entry is 18/1 mo/qtly entry dates. I don't believe they can do this. Agree or disagree?"

"We have a client selling June 30. Employee payroll will stop at that point. The plan amendment may say the termination date is Dec 31, 2024. Owner wages after June 30 would be eligible for plan contributions and the 415 limit would not be prorated. However if they amend to freeze contributions June 30, I assume the 415 limit is cut in half even though the plan will have a full 12-month 5500 filing assuming the plan is not liquidated until December which is likely. Also this is a safe harbor nonelective plan. I believe a change in the business such as this allows safe harbor treatment for the final short year?"

"We sometimes have to spend significant time getting a Summary of Accounts produced in our admin software. We are able to download financial activity into the software on most plans by far. But there are several record keepers where this does not work well or we just haven't figured it out. My question is - how many of you do not use record keeping software to produce a summary of accounts? The only two benefits of the software record keeper link that I can see are top heavy determination and 5500 participant count. ...  Just thinking here and wondering what others are doing."

"Does anyone know if there is an IRS Revenue Procedure that requires cycle 3 DC plans and Cycle 2 403b plans to hard code the CBA language into the plan document? I know it is in the pre-approved document but trying to find a cite as to why it has to be."