"Client has a Safe Harbor Match plan with immediate eligibility. They exclude part-time employees as there are many who work just a few hours a year due to the type of work. ie ushers, etc. Plan has failed the minimum coverage test. How can this be prevented from happening in future years?"

"Caught in an endless loop of Chat Bots and Non Humans when simply trying to get protocol for IRA forced rollovers from Inspira. Anyone know or what platforms are practitioners using for forced IRA rollovers?"

"Is there a hard rule that states plan sponsors with both a Defined Benefit and a Defined Contribution plan must be tested together if each plan passes nondiscrimination testing on its own? And if there is no hard rule, what is the exception?"

"Section 2530.203-3 Suspension of pension benefits upon employment.
"Citation: 29 CFR 2530.203-3

"This section sets forth the circumstances and conditions under which such benefit payments may be suspended. A plan may provide for the suspension of pension benefits which commence prior to the attainment of normal retirement age, or for the suspension of that portion of pension benefits which exceeds the normal retirement benefit, or both, for any reemployment and without regard to the provisions of section 203(a)(3)(B) and this regulation to the extent (but only to the extent) that suspension of such benefits does not affect a retiree's entitlement to normal retirement benefits payable after attainment of normal retirement age, or the actuarial equivalent thereof.

"Retirement plans seem drafted to encourage distributions occur only under controlled circumstances. Therefore, individuals who resume employment would seem helpful, as these persons have established an alternate source of income. Therefore, allowing distributions to continue, if against the prerogative of these individuals, seems counterintuitive. To present an analogy, individuals who decide to reduce the sodium/salt intake of their diet, receiving as gifts saltshakers, which do contain salt. The individuals do not request and would prefer not to receive these saltshakers, yet the saltshakers still arrive containing salt."

"We have a plan sponsor who created a new 401k plan for the business effective 1/1/2023. Auto enrollment starts 1/1/2025, but they have only 6 participants, so they can be exempt from the automatic enrollment requirement. However, if/when they exceed 10 participants sometime after 1/1/205, would they then be required to offer auto enrollment? That would seem to be bulky in a plan document/SPD to have this entire auto enrollment section but include a blurb that its not effective until the company exceed 20 employee."

"In my plan design I always put in that vesting does not apply when someone dies or becomes disabled. How is this applied if the employee terminates, the balance is left in the plan and then they die? I bumped the vesting up to 100%. Am I correct?"

"Many of you know that BenefitsLink is headquartered in the mountains of North Carolina. Thankfully, we're safe and sound, albeit without cell service and primary internet (thank goodness for StarLink!).

Many around us are not.

We know that Florida and Georgia experienced significant damage. The mountains of North Carolina and Tennessee took a devastating hit.

Over 2' of rain fell in a large swath of the NC mountains; the runoff put rivers at historic flood levels. Power, cell and internet service are all down over a large area, roads are collapsed or otherwise impassable, and many homes and small towns are completely isolated -- or washed away.

Two of the four interstate routes in/out of Asheville -- the two that cross the mountains to the west -- have washed out; a third route (to the east) is blocked in several places.

The damage is almost unbelievable -- and the affected area is almost the size of Massachusetts.

This area is not equipped or prepared for this level of catastrophic destruction. Mountain people are self-reliant survivors, both individually and collectively, but this will be quite a stretch. It will be a long and difficult road forward.

Please keep all in this area in your thoughts and prayers. And if any of our BenefitsLink neighbors have been affected, please reach out on this thread - we'll do what we can to help."