"DB plan terminated a few years ago. An annuity provider was established in terms of transferring the pension benefits. It was discovered that an individual (who was already in pay status when the plan terminated) was overpaid. In terms of trying to collect those overpayments, do the provisions of SECURE 2.0 apply?"

"A participant worked at Company Z & terminated employment at age 60. At age 72, Company Z's plan began paying out RMD's from his account. Participant zeroed out their account (rollover to IRA or direct distribution) 5 years later. EE is rehired at age 80 and has no plan balance. EE begins deferrals. Does he get an RMD from his new deferrals or because he is currently employed, he does not need to receive an RMD from this account as it was previously zeroed out?"

"Company and participating employers are consolidating benefit plans so that all employees participate under one plan. As a result, premiums will increase for some employees. Company would like to understand if it's possible to pay certain employees a stipend on a pre-tax basis that is used to cover the increased premiums. The plan is self-insured, so my thought is that providing this payment to some employees and not others presents some discrimination issues. Also, if the stipend is paid through payroll, can it be deducted pre-tax to pay for the cost of premiums?"

"We have 2 clients in this situation both changed payroll companies in 2024. With the small client 10 participants, I can probably get actual earnings for the multi-month period and reduce by 50% (since funds would have been deposited evenly pro-rata over the period. Then there is the large client 150 to 200. Getting actual earnings for the late period is not possible. I know some will say you cannot use the DOL calculator unless you file with the IRS. I see no other practical option."

"Sponsor filed 5500-SF in July, so on time. Sponsor could have had the automatic extension due to extended tax return, but didn't need it, and the 5500 doesn't reflect it (after all, why would it, since it was filed on time?) SAR is due 2 months after the 5500 deadline. Can that still be 12/15, or does it have to be 9/30 specifically as a result of not checking the automatic extension box on the 5500?"