"We are looking at terminating a multiemployer employee benefit plan that provides vacation benefits to the participants. Contributions are made through payroll deduction by the participant's employer. I can find plenty of info from the IRS relating to the termination of a retirement plan, but little to nothing on welfare benefit plans. Can anyone provide guidance? I am assuming we will need to: [1] Amend the plan to state a termination date [2] Ensure all assets of the plan are distributed properly [3] Maybe file a Form 5300? [4] File a final Form 5500"

"An EOY valuation small plan, the plan sponsor made the contributions throughout the plan year and nothing else was made after the plan year. I will need to project the contributions as of the valuation date 12/31/2023 then subtract these amounts from EOY asset value as the market value in the valuation. but in AFTAP calculation, I just use the EOY asset value without project the contributions, am I right? are there any regulations specifically mention these?"

"Need to file a DB 5500 and schedule SB for 19, 20, 21, and 22 with the DFVCP. [1] Since it is now 2024, the 2022 can be filed on a 2022 5500. Correct? [2] However, the 2021, 20, and 19 must be filed with using a 2023 form and inputting the plan year on the 2023 form, as 1/1/ 2021 thru 12/31/2021 and the same for 20 and 19? [3] How is the schedule SB e-filed for 19, 20, and 2021? As an attachment only? [4] And what about the attachments that are usually attached with the e-filing of the SB (assumptions, provisions, etc.)?"

"Perhaps governmental plans lack the requirement to allow for five [5] consecutive periods of severance/year breaks in service to forfeit amounts where an extinguishing distribution of the accrued benefit or account balance has not occurred. Please provide helpful citations for this inquiry."