"Is there any provision in the Internal Revenue Code that prohibits voluntary, after-tax contributions to a DB plan? Put differently, the plan requires mandatory employee contributions based on age of entry. I'm asking if employees could voluntarily contribute additional after-tax amounts to accounts under the plan. Any insight would be appreciated."

"Due to some issues with the plan sponsor, we are just now working on the 2023 contributions and allocations. We discovered that the 2022 Employer Safe Harbor contribution was never deposited to the plan. What options are available to fix this?"

"We have a terminating Cash Balance Plan that has excess assets compared to the benefits owed. I just want to make sure I'm reading the Plan Document correctly. It is allowed to allocate the overage to the participants, in ratio to their balance at the time of termination? So instead of reverting the money back to the Employer (which would cause taxation), we can pay it all out as long as the document allows?"

"Can a plan be changed mid-year to have the safe harbor match allocated/calculated on a payroll basis versus what their plan currently has, the last day of the plan year? I have a client that does not want to true-up the SH match at year end."

"Participant went over the 402g limit for 2023. Refund is being processed after 4/15. What is the tax code used for the 1099? Do they have their W2 amended as well if it's reflecting the incorrect amount?"

"[I know the answer is it SHOULDN'T be done, but I'm looking for CAN.] Got a pooled 401k plan that is transitioning to individual accounts. There are enough people such SDBAs for all of them would be horribly inefficient, so they decided to go with a fund platform. However, the FA just told me that they will do SDBAs for the owners. This immediately set off all the alarm bells. Of course it's a bad idea, but what is the latest and greatest about how it can be done with some degree of confidence that it will pass the sniff test? I'm thinking: [1] No minimums allowed to open one. Note sure about minimums on any particular investment. [2] All participants must be given the option to do so. We've got a few plans that have had this set up for years (and keep resisting change), and on those we already have a boilerplate participant election form. 3. 404a5 fee disclosure notice. I was thinking about a set fee for the SDBAs each year to represent the additional time spent reconciling them; I'm not sure I could easily get the SDBAs to send me the fee from the account each year, but I think would be OK. Ideally, there's some kind of citation that I can use to argue against this, but failing that, I at least want to put this on as solid ground as possible. Any thoughts?"