"If someone wanted to freeze a Cash Balance Plan, what is the deadline to do it? Like if they wanted to freeze the Plan for 2025, when do they have to make that decision by?"

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"Safe Harbor 3% plan for controlled group. We have a location that we have been excluding and now cannot pass coverage or average benefits (unless a significant profit sharing is made to the staff of the eligible location). My question is, can we bring in the staff needed to pass the 70% coverage test at the excluded location? Would we have to allow them to defer since they would now be considered a plan participant?"

"Employee had a severance from employment after age 55 and started taking periodic distributions (which do not qualify as SEPPs) from her 401(k) plan. Those distributions were reported on Form 1099-R with Code 2. Same employee returns to work on an as-needed basis (but as an employee making deferral contributions and receiving matching contributions to the same employer's plan). Periodic distributions (which do not qualify as SEPPs) continued. Those distributions were reported on Form 1099-R with Code 1. Does the 10% penalty (Code 1) apply to the second group of distributions, which started after she terminated employment? I cannot seem to find any IRS guidance that states definitively whether Code section 72(t)(2)(A)(v) applies to distributions made to rehired employees."