"I'm taking over a client that failed to file last year's Form 5500. What's the process for filing under the Delinquent Filer's program? Is it simply paying the fee and filing the forms through EFAST checking off 'DFVC' program?"

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"My husband was divorced in 2019 in Ohio. The QDRO was never filed. Now we are going back to court because his ex-wife found out, she has no claim to the nonqualified plan under QDRO's. So she's trying to get additional compensation for the qualified. His divorce decree states that ''the plaintiff shall be awarded 50% of the marital portion of the defendants retirement plans both qualified and unqualified. The marital portion shall be determined using a covert fraction. The termination date for the marriage shall be January 16, 2019. Until such time as a defendant retires, the plaintiff shall be maintained as the beneficiary of said account. The portion of the retirement account awarded to the plaintiff shall be transferred to plaintiff via QDRO free of tax consequences to the defendant, or the Plaintiff. Plaintiff shall be solely responsible for any tax consequences associated with premature distribution of the funds awarded to her. Subsequent to the transfer to the plaintiff of her share of the defendant's retirement accounts, including accumulated games. Plaintiff agrees to waive any further claim to these retirement accounts.''... I'm sure she is going to want a separate interest and we want it to be shared.... My husband is still working at age 72 and plans to retire within the next 3 to 4 years.... So, would you define what's in our divorce decree as shared or separate?"

"Client is a single member LLC organized under the laws of the State of New York. The LLC sponsors a defined benefit plan. This LLC is winding down and the owner has formed a new LLC organized under the laws of the State of Florida. Looking for some sort of sample Resolution for the existing defined benefit plan now be sponsored by the Florida LLC and the assets and liabilities of said plan be the responsibility of the new LLC."

"For HRAs that reimburse employees for premiums, is it acceptable to specify the maximum dollar amount as follows: 'the amount of premiums that the employee incurs during the coverage period,' or does have to be an actual dollar amount?"

"I have an individual HDHP & have been contributing to an HSA. I am not covered under my spouse's medical plan (only dental and vision) and in 2020 my husband enrolled in an FSA. It is a general purpose FSA because it can be used for doctors visits. I'm just finding out now that it's an issue and would have made me ineligible to contribute to my HSA. Since this has gone on for 4 years, how do we correct this error and what are the penalties?"

"In Maryland what happens if an ex-spouse refuses to sign a QDRO from 14 year old Divorce. Can the courts just sign it and do you recommend keeping the Signature line on the QDRO if it is not signed?"

"I've scanned several articles and notice 2020-68 and I cannot find the answer to what I think is an obvious question. IF someone repays a QBAD how do they get back the taxes that they paid on that distribution?"

"I'm hoping for some guidance. If Divorce Decree states 3/22nds of military retirement for ex spouse and 29/22nds for military retiree, no dollar amount and no QDRO. Should ex spouse receive COLAs too? Example: divorced 15 years and had been paying out, same amount of retirement pension, (at beginning of divorce) until now. Should I have been adding the COLAs I have received to ex spouses monthly payment too?"

"We have an owner in a 401k plan, turns age 73 and has Roth, 401k, and profit sharing money in the plan. Is the RMD calculated based on the entire account balance or just the 401k and Profit Sharing?"

"I'm starting a TPA and have been in business for almost 20 years. The 20 years of experience comes from health and benefit administration. Although I held various positions in this space, the understanding of 'getting started' is limited. Anyone know what is needed in Florida to allow for bids for technology and establishment in Florida?"

"Looking for any recommendations on TPA consulting firms that offer white glove technology for administration. Also looking for feedback on preliminary steps of establishing a TPA business in the state of Florida. Looking for a system that can accommodate the following: -Payroll -Benefit Enrollment -Vendor Billing and more."

"Plan Sponsor currently files all H&W benefits in separate 5500's. Plan Sponsor is going to adopt a wrap plan document effective 1/1 of current plan year. Prior plan year 5500 has not been filed. I'm getting dizzy thinking about this - how to include Schedule A's and incorporate counts to make the change. I'm thinking:

• Prior Year - because wrap plan not yet effective, file as normal, with counts reflected at eoy
• Current Year - all individual plans will file as Final and show both beginning and end of year counts of 0 and no Sched A's. New Plan will have an opening participant count and all Sched A's in the new plan"

"I have a participant that is requesting a loan. He indicated it is for a divorce. The plan does not require spousal consent We do not have a DRO. is there anything that would restrict him from taking the loan at this time?"

"In 2023, EE deferred 7,000 to plan A and 22,000 to plan B. Neither plan had excess contributions under 401(a)(30). Nor, individually had an excess over the 402(g) limit. Is it too late to correct the participant's excess deferrals? If so, where can I find that language? I looked in the EOB, but didn't see it. Is it in the code somewhere, too?"