"We have a single life DB plan that is at the 415 limit and is over-funded by roughly $500,000. She is nearing retirement (in a year or maybe [2] and is trying to sort out her estate planning. The plan is currently set up with her husband as the beneficiary of her plan. We are trying to determine what happens if they both pass before the assets in the plan have all been paid out. Also in question is if lump sum is taken how are surplus assets taxed? Plan provision pays only plan participants. Would this be a deemed 'employer reversion' subject to 20% to 50% excise tax?"

"Plan excludes Union employees. January 2022, non-union employee, Tim, takes $10,000 loan for 5 years. May 2024 Tim becomes union employee and is now in an excluded class in the plan. What happens to the loan?"

"I can't find any info online indicate a QACA plan allows 2-6 yr graded vesting. But I do remember I saw this design many years ago. Am I wrong?"

"I believe I know the answer to this, but a trust provider is telling me differently. In a PBGC plan termination we have a number of participants whose LS value is less than $500. Is it possible to open and IRA for those participants since they are considered force-outs? I thought the answer was no and you had to submit them through the missing participants program ... am I wrong?"

"Original loan to purchase a home had a 10 year term. 6 years has gone by, and participant now wants to refinance, (plan doesn't allow multiple loans, and won't be amended to allow multiple loans) taking out additional cash, NOT to purchase the home. The question is -- is the loan amortization period eligible for 5 years without falling afoul of the 'double counting' -- or, must the amortization period end no later than the end of the original 10-year period -- that is, over the remaining 4 years? I incline toward the latter."

"Small 401(k) plan with 13 participants. Match formula in plan doc is 50% up to 4%. Match was set up in payroll incorrectly for some participants who received 100% up to 2%. Owner is asking if he can leave the excess match in the participant accounts for those who received too much. (There were 2 participants shorted match that are going to be trued up and 4 that were matched properly. 7 received excess match. all participants who received excess match are NHCEs.)"

"Participant dies while alone and with trauma to head evidently caused by falling on coffee table. Participant has history of drug abuse and police confiscate her phone presumably to search for drug dealer? Her body is cremated, and Death Certificate indicates cause of death 'Pending'. Indications from authorities are the cause of death may never be known. Plan Administrator refuses to pay plan benefits to surviving spouse death beneficiary until cause of death is determined, presumably out of concern that a state 'slayer' statute may not be preempted by ERISA and might preclude payment to her slayer. Wondering if anyone has encountered this situation or has a suggestion of how to deal with the impasse."