"I have a variable appreciable life insurance policy that I want to surrender. I would like the insurance company to mail me a check for the cost basis of the policy, which is not taxable. Then I would like the remaining cash value of the policy, which is taxable, to be rolled over to my 401K account. Is this possible? The insurance company will not handle roll-overs so I have to get my financial manage to do that."

"Since ICHRAs are still so new, I keep running into issues that I haven't encountered before. My client just terminated an employee who had himself and his Spouse on an individual plan in which he was receiving a reimbursement for. Now that the ICHRA has been terminated the reimbursement is gone and the insurance is too expensive. They would like to join the Spouse's group plan, but the issue we are running into is that the group carrier is saying they need to produce a Loss of Coverage letter showing an involuntary loss of coverage. The Loss Of Coverage letter will show a Voluntary drop though. The ICHRA administrator has told us this is indeed a QLE, but I'm trying to determine if it just opens a SEP to purchase another IFP plan or allows them to enroll in a Group plan as well. This is all I could find ... Also I wasn't sure if the loss of an ICHRA could be considered a loss of employer contribution towards health coverage."

"Safe Harbor 401k Plan with Cross Tested Profit Sharing. There are 2 Participants at 1/1/2023: 1 HCE and 1 NHCE. The NHCE terminates in 2023 with 1000+ hours credited (i.e. no 'Break-in-service'), is 40% Vested, however, has $0.00 account balances (and therefore $0.00 vested account balances) in all sources (never contributed 401k therefore never received SHMatch, and no PS allocated in years participated). Q: Is the NHCE counted on Form 5500SF as of 12/31/2023? It is a Relius document and Forfeitures definition includes the 'deemed' to have been paid.... However, if a Profit Sharing or Forfeitures had been allocated in 2023, the NHCE would have shared in them. Forfeiture definition goes on to say irrespective of the above, Forfeiture will not occur until the end of the first Plan Year for which the Participant is not eligible to share in the allocation of Forfeitures. Q: Does this force counting the NHCE as of 12/31/2023? Q: Is the NHCE counted simply because no Break-in-service as of 12/31/2023?"

"If we amend a plan to allow for Federal disaster relief distributions, is that semi-permanent? Can they remove that provision without a cutback of benefits? Like age 59 1/2 withdrawals?"

"Parent has two subsidiaries, A and B. Some of the employees of A are going to be transferred to B and paid under B's EIN, however, they are going to remain participants in A's H&W benefits. As a result, B will have a group of employees that participate in B's H&W benefits and another (new) group of employees who participate in A's H&W benefits (former A employees). What, if any, are the issues with this type of structure? What should my concerns be? Is this allowed? Is everything okay, so long as we are able to pass some sort of testing?"