"I have a 12/31/2024 Plan that want to amend the safe Harbor 3% non-elective contribution out of their plan for the plan year being 1/1/2024, can they amend the plan now to eliminate the 3% safe harbor contribution out of the plan for 2024?"

"I worked for a company that participated in ESOP and I qualified to receive distributions. My employment was terminated during COVID. From how I understood the program to work, is after 5 years, I would begin to receive distributions. However, it had not been 5 years since my employment was terminated and last year November I got a distribution form. I took the gamble and completed the form and sent it back with banking information. And in late December I received a deposit. The deposit was about 33% of the account's value. My question is what that a one time thing, did I forfeit future distributions? Or since I only received a portion of the balance, will I be able to participate in future distributions?"

"I am having trouble finding guidance on this and hoping someone can point me in the right direction. Participant took a $100,000 CARES Act distribution in 2020. Proceeds came from:

• Roth deferral = $50,000
• Pretax deferral = $25,000
• Match = $25,000

Participant makes a repayment of $100,000 in 2023. In to what sources are the funds deposited at the time of repayment? Roth = $50,000, Pretax = $25,000, Match = $25,000? Or Roth Rollover $50,000, Pretax Rollover $50,000? Some other method? Thank you"

"I am looking to start marketing to local advisors and CPA’s as a referral source. Would anyone be willing to share their marketing materials with me? I am looking for some inspiration."

"I have a plan that currently has no eligibility or age requirements. They would like to amend the plan to require age 21, 6 months of service with 500 hours effective 2/1/2024. By amending the eligibility criteria, would all under 21 eligible participants be grandfathered and continue being an eligible employee if they were hired before 2/1/2024? Or could they be excluded because they are not 21?"

"Plan allows rollovers into the plan by participants only. Employee rolled money into the plan 2 weeks before entry date. Operational violation. I would almost swear I saw something that essentially said, 'don't worry about it' but I can't find anything like that.... This is an audited plan. If it weren't, I'd be very inclined to ignore it. Although I think it could be corrected via a retroactive corrective amendment, the plan sponsor obviously doesn't want to go that route. Am I missing an acceptable alternative to the two choices above?"