"We had 4 instances of this happening in the last month. We timely mailed extensions with the IRS. Sent them certified return receipt to IRS, Ogden, UT. We have documentation of the postage paid: USPS First class Mail Certified Mail Return Receipt. We also have documentation when it left our office and reached IRS office in Ogden. A month after the extensions were mailed, they were returned to us (unopened). 'Return to Sender. Refused. Unable to Forward' sticker was on the envelope. Unfortunately, the extensions are now late. Now what??"

"Company buys another smaller company and keeps its operations separate with its own EIN. But all employees are in the owner company's medical and benefit plans. No specific joinder agreement was signed. Two options of how to treat:

• Continue filing as Single ER
• Make them sign a joinder agreement and identify as multiple ER plan, with the understanding that prior year is being signed as Multiple ER based on currently signed Joinder agreement"

"An employee was improperly excluded from participation in the employer's EACA 401(k) plan. In a matter of first impression (to me), the employee does NOT want to participate in the plan and does NOT want a QNEC for their own reasons; they are not being improperly influenced by the employer. I can hardly believe it myself. SCP is available, and if the plan sponsor does nothing, it risks penalties. That said, what are your thoughts regarding allowing the employee to retroactively opt out of the plan? The SCP correction would be to document the employee's voluntary opt-out."

"403(b) Plan allows for installment payments to terminated participants. No other partial withdrawals are allowed. Participant started installments two years ago and wants to stop. What are his options? Must he now take the entire amount? He can't just stop right? Otherwise that would be a loophole around no partial withdrawals. Document is silent on stopping installments."

"I understand that the IRS has a one-year rule where all assets in a terminating plan must be distributed within one year following termination. Is there flexibility here -- for example, we have a plan that technically has made all distributions, but now we have received a few uncashed checks. We are getting close to the one year period -- do uncashed checks count against this one-year rule and we could have a failed termination. It seems more administrative -- now we have to search for the participants, and then decide what to do if the search fails. So again, we may go past one year. An attorney told me once that the IRS does not really take action against a plan if there is good faith efforts applied. Any thoughts?"

"Once an employee has satisfied the initial eligibility computation period what if he goes under the 1,000 hours for the next plan year? Do you have to do a corrective distribution of his deferrals? Or is it, that if an employee was eligible to defer at one time they they will always be eligible to defer? All I see in the plan document is that 'An employee is eligible to participate if he satisfies the following requirement during the Eligibility computation period'. It says that you must meet the 1,000-hour requirement to be able to defer but it doesn't mention after you've met eligibility requirements you must have 1,000 hours in the plan year to be able to defer."

"Event: A retired plan participant requested a direct rollover from their 401(k) plan and into their traditional IRA that was approved. The distribution check was issued and mailed out. A few days later, the participant died, and was never able to deposit the check. Twice. Two direct rollovers requested from two distinct employers serviced by two different companies to handle retirement benefits. Two distribution checks dated the same day and made payable to "IRA Name FBO Decedent's Name" a few days before passing.

"Assume: - Participant was terminally ill and became incapacitated. - Age 70, no RMDs had started - Check dated only days before date on death certificate - Decedent's spouse died 7 months prior. All assets shared by spouses. - Decedent's two adult children were primary full-time caretakers for both parent's the last 15 months. - Decedent's two adult children are 50/50 designated beneficiaries on the 401ks - Decedent's two adult children are 50/50 designated beneficiaries on the IRA - Per the admitted will, the entire decedent's estate is left in equal shares to both adult children, which includes property and additional assets. - Court declared them the only two heirs. - Letters of Office appoint same two as Independent Co-Executors to manage all aspects of the estate without the need court supervision. - No bond required. No outstanding debts on the estate that both individuals verified ahead of time they could pay or already have paid without the need for any estate assets.

"One plan sponsor is firm on the distribution going to the estate which is the cause of this issue. The letters of office are a new addition, and the plan sponsor isn't considering them as beneficiaries, so maybe that will help for the moment. The IRA's bank did not want to accept the checks after a few weeks of investigating to see if they could. However, that was also before the letters of office were issued. They've sent another inquiry and supporting documents for re-evaluation. In the beneficiary's view this should never have even been a consideration for probate. Besides escheatment, the assets seem to end up with the same individuals 50/50 in every way, but the motivation for a 10-year account is strong given their younger age. What are some ways the beneficiaries can receive the assets in 10-year inherited IRA accounts like originally planned?"

"Plan in question never filed a 5500 for 3 years. Last 2 years of that there were 8955-SSA's that needed to be filed. File them late? Or file one consolidated 8955-SSA along with current year?"

"I've used a triple stack match and have had sponsors happy to be able to tie some vesting to the stated and disc. amounts. I've got a sponsor who wants to encourage lower earning participants. Is it possible to run it to put dollar limit caps on the stated and discretionary components, and still keep the plan SH? My proposal: SH Enhanced 4% Match Stated Match 100% on 6% (with a $3000 cap) Disc Match 2/3 on 6% (with $2,000 cap) Are the caps allowed on dollars separate from the SH enhanced portion?"

"We unfortunately file 2 WB 5500s for large clients -- out of necessity from years ago. They have pretax cafeteria insurances covered under the 5500. We file the 5500 as one filing covering all the benefits. We provided a cafeteria plan document listing the insurance benefits. Their new benefits broker is taking this over (thankfully) and are asking for a wrap document. One does not exist that we can see. There is an Summary that looks like a SPD that someone produced some years ago but they tell me that is not an SPD. It has a summary of each benefit structure, eligibility, benefits, etc. That led us to believe they had a wrap document. The issue now is for them to draft the wrap document now and move on, or amend past 5500s and file for each benefit structure since there was no wrap document. Problem there of course is -- filing 5500s as 'new' for 3 years ago will be late and DFVC will apply. Going forward without amendment/filing separate they say carries risk of not being in compliance by not having a wrap document. Comments?"