"An employee is the subject of a QMCSO with the employee's child as the alternate recipient. The employee is married to another employee (the step-parent). The parent/employee is enrolled as the spouse of the step-parent/employee. May the child be enrolled as a dependent in the family coverage of the step-parent/employee, or should the parent/employee be removed from the spouse's family coverage and enrolled as a participant in the employee's own right with the alternate recipient as a dependent of the parent/employee?"

"Let's say a participant in a 401(k) plan has $100k in Traditional sources and $50k in Roth sources as of 12/31/2023. Since RMDs from the Roth sources are no longer required in 2024, would it be correct that only the $100k Traditional balance would be considered for calculation of RMD required for 2024?"

"Would this requirement also be applicable to participants who have reached normal retirement age (NRA) under the plan? That is, I know that participants must be 100% vested in employer contributions at NRA, but does that mean a participant who has reached NRA under this scenario would be 100% vested in the company match for the entire year even if they left before 12/31? Or would they only be eligible for the match accrued up until they left? (Match is deposited annually after year-end)."

"I have been asked to terminate an integrated Profit Sharing Plan with a 7/1-6/30 Plan Year. The Plan has been in effect since 1986. The accountant has been completing the administrative work from the inception until the 6/30/23 year end. I have been retained for the 6/30/24 PYE and the final year with a termination date of 8/31/24. Many issues, like name on the 5500 Form not matching the Plan Document. The accountant has been filing Form 5500 and Schedule I since 2009, when the 5500-SF was introduced. I was going to file the SF for the 6/30/24 and short Plan Year, BUT the last post by Belgrath raised a question about filing a wrong form. Paul I answered that the IRS could invoke penalties for filing the wrong form. My question is; should I continue filing the 5500 and Schedule I, knowing it is the incorrect form or switch to the SF and perhaps 'raise RED FLAGS' for all the previous years?"

"On July 1 my wife enrolled in a non HDHP thru her employer. Along with this came eligibility to enroll in an FSA which she declined. I have a HDHP thru my employer. Does the eligibility of enrolling in an FSA now exclude me from contributing to my HSA for the term of her employers FSA plan year? Or is it since she declined to have funds contributed to this FSA still make me eligible for HSA contributions?"

"The employer changed payroll providers at the beginning of 2023 and for some unknown reason the deferral election of one participant was not properly implemented and for 8 months no deferral was withheld from the participant's weekly payroll. The employer, however, continued to deposit the participant's elected amount. We are working on how to properly correct. My questions are this: [1] Am I correct that this would meet the definition of Failure to implement an employee election found in Appendix A of the EPCRS Rev Proc 2021-30? [2] If this does meet EPCRS definition above, then correction would be QNEC equal to 50% of the amount provided by the employee on the deferral election. Since the employer has actually deposited an amount greater than 50% of the required QNEC, is it permissible to leave the excess in the Plan for this participant?"

"Sometimes we don't know if there is anyone to report on Form 8955 by July 31 and so we file for extension of 5500 and 8955. Is there a problem if we file for extension and then the IRS does not receive an 8955 filing? I'm wondering if we can file 8955 with no participants listed, but I'm guessing the software might block the filing."