"This 401k plan uses for a PS allocation individual groups -- one group per participant. The plan has 3 HCEs and 1 NHCE. The desired allocation is for the owner to hit his 415 max (he makes $330,000). But, he wants to give a lot to the others. It just so happens that the owners PS contribution rate is 9.03%. The other 2 HCEs and the NHCE is 28.83%. The plan passes the non-discriminatory classification test and the average benefits test, but only on a contribution basis, not on an equivalent benefit basis. 401(a)(4) rate group passes as well. Because of the plan's allocation method in the document, do we have to pass the average benefits test using the equivalent benefit basis, or can we rely on the contribution rate passing, even though this is a cross-tested plan?"

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"I have a client interested in acquiring or merging with a small to mid-size 401(k) TPA firm. Their services include, but are not limited to, plan designing, plan valuation, preparing renewal packages, census scrubbing, contribution calculation (including profit sharing), and compliance testing (Coverage, ADP/ACP, 416 top-heavy tests, 401(a)(4), and top-heavy). They are open to opportunities in any location. If you know of any firms available for acquisition or merger, please send me a direct message."

"If there are two retirement plans to be divided, should you submit both Domestic Relation Orders to the Court at the same if the other spouse refuses to sign?"

"Can you draft a QDRO for Alimony payments?"

"XYZ CPA is a small CPA firm that employed Bob, Sue and Dick. Bob and Sue are husband and wife, Dick is just the other partner. No rank and file employees. Dick decided to retire so XYZ is changing to Bob & Sue CPAs LLC. B & S CPAs has its own EIN. Questions: -- I'm pretty sure that I don't need to terminate the old plan.... I can just amend it to change the plan sponsor.... correct? -- On the 5500-EZ, would I make the necessary changes and file? (put in the new sponsor and EIN?)"