"I have a client with a deferral-only 401k plan. Per the plan document, HCEs are excluded from participating. On Question #14, would this be considered a 'designed-based safe harbor method', 'current-year ADP test', or 'N/A'? The plan is designed to automatically pass ADP testing, but my notes from a CPE class indicate 'design-based safe harbor method' is used for real safe-harbor (match and nonelective) plans and not for a plan that is designed via the plan document to pass the ADP test."

"I have a client with a small cash balance plan (about 10 participants). The owner/trustee wants to invest in gold bullion. Is this allowed? If so, any specific% limit, or just the 'reasonable man' standard? And where would the gold need to be stored?"

"In the past we mailed our forms in several batches of say 50 each, with 'return receipt requested' whereby the IRS signs a card and returns. We've never had a problem but I'm rethinking this for the 2023 forms. Do you recommend sending them overnight delivery for example? I'm tempted to send the forms in twice -- the old way and also overnight delivery to make sure they are received. Getting them twice should not be an issue I wouldn't think. We have fewer this year -- maybe 75 total but I want zero risk that 75 plans would be considered filed late because of no Form 5558."

"My client, a federal contractor, received a demand letter for pension withdrawal liability when their 7-year federal contract expired. The entity that won the new contract continued employing the exact same people doing the exact same job, making the exact same pension contributions. If this were a sales transaction, the successor liability question would be clear, but this wasn't a sale. This was a contact ending and being picked up by the next employing entity. I would argue there hasn't been a withdrawal at all since these same employees continue to participate in the pension plan, just under a new employer's EIN. Is my client seriously on the hook for this charge that will probably bankrupt them?"

"Based on your experience and your recent observations, what percentage of retirement plans use a balance-forward method to allocate participants' individual accounts?"

"Can the 3% safe harbor non elective contribution be used to help pass the cross-tested analysis? Some say it can be used to help pass only the rate group Some say that the safe harbor match can be used to pass the testing Some say that the 3% can't be used to help pass the testing requirements. Are we all wrong? Is some part above correct?"