"Calculating a 2024 RMD using the accrued benefit on EOY 2023 valuation (small plan). NRA in plan document is 62; the owner is 74 in 2024 and is active in the plan (still working at the company). When calculating the APR, [1] use 2023 mortality table, and [2] post retirement actuarial equivalent interest rate. I'd like to confirm if the 1 and 2 assumptions above are correct, and see if there are any regs about these assumption determinations."

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"I'm trying to close out the plan as the company went out of business last year. It has no assets at this time. We normally file a form 5500 and schedule I every year but this year I'm getting an error saying to use the 5500 EZ. I'm assuming it's because the plan as $0 assets so we don't need the schedule I anymore thus a 5500 EZ. Is that correct?"

"For a PEP with less than 100 account balances, they are allowed to file the 5500-SF, correct ? I am getting push back that they must file Form 5500 with Schedule I. Thoughts ?"

"Multiple ER 401(k) with a 1/1 plan year has 8 adopting employers.

• Employers 1, 2, 3 & 4 are all part of the same controlled group and are tested together in what we'll call plan 'A'.
• Employers 5, 6, 7 & 8 are all part of the same controlled group (and all unrelated to employers 1, 2, 3 & [4] and are tested together in what we'll call plan 'B'.
• The MEP uses the prior year testing method.
• The 2022 NHCE ADP average for plan 'A' was 3.5%
• The 2022 NHCE ADP average for plan 'B' was 4.1%

In February of 2023, ownership changes occur and employer 8 moves from plan 'B' to plan 'A'. So as of 2/1/2023, Employer 8 is no longer related to employers 5, 6 & [7] They are, however, now related to employers 1, 2, 3 & [4] Therefore, 1/1/2023 to 12/31/2023 ADP testing looks like this:

• Plan 'A' consists of employers 1, 2, 3, 4 & 8
• Plan 'B' consists of employers 5, 6 & 7

How does each plan determine the prior year averages on the 2023 test? Am I correct in saying that each plan only has 1 prior year subgroup, and therefore 3.5% will be used as the prior year average for plan 'A', and 4.1% would be used for plan 'B'?"

"Is it possible to designate a beneficiary with a specific dollar amount? For example, the primary beneficiaries are two children who each get $100,000, then the rest goes to the spouse? Realizing that spousal consent would be required, but I've never seen anything other than percentages used. In the instance for which this is being asked the account balance is well beyond the dollar amount allotted."

"Plan name: ABC Corp 401k Plan Employer on plan doc: DEF Industries, Inc, d/b/a ABC Corp Plan Sponsor on 5500: ABC Corp is it ok to just list the d/b/a as the Employer"

"I have a plan that allows forced cash distributions for balances less than $1,000. FTW document. Participant terminated and took a distribution earlier this year, well over $1,000. She was entitled to a small profit sharing from 2023. Her balance is less than $1,000. Can I force her out? Even though at one point it was over $1,000."

"Is there a DFVCP fee for a late 5500 filing that has no assets or lives? I have a PEP with a Dec 2022 effective date. However, no plans joined the PEP until 2023."