"Currently doing the follow up after surviving the 15th and just found a typo in a participant name on an 8955-SSA. Her social is correct. We have found no guidance and can't come to a consensus in the office on whether this needs an amended form or we just leave it till she is filed as a D on next year's forms. opinions?"

"Given sparsity of guidance applying IRC 414 controlled group, affiliated service group rules to 501(c)(3) organizations, in this case, specifically as it pertains to employer eligibility to offer QSEHRA for ACA purposes given 50 FTE cut-off, I'm looking for reactions to the following situation: employer currently offers QSEHRA, has under 50 FTEs but is nearing that mark. The employer is a 501(c)(3) corporation so no stock ownership. The employer runs a school for troubled youth as well as a thrift store (all within the same corporation). Proceeds from the thrift store support school operations. The 501(c)(3) can't afford offering ACA compliant health coverage so it is looking for ways to stay under the 50 FTE, including separating the thrift store into separate entity. Boards would be under 80% commonality/control to avoid Treas. Reg. 1.414(c)-5 (imposing 80% board overlap/control test on 501(c)(3) orgs). However, even if thrift store is spun off in this way, all the thrift store revenues would continue to be distributed to the school. I need to trace through the 501(c)(3) supporting organization requirements if the thrift store were to be spun off into a separate org, but assuming we can structure and meet those requirements and stay under 80% common board overlap/control, I'm concerned with applicable of the 'anti-abuse rule' for ACA purposes, which reads as follows: 'Anti-abuse rule. -- In any case in which the Commissioner determines that the structure of one or more exempt organizations (which may include an exempt organization and an entity that is not exempt from income tax) or the positions taken by those organizations has the effect of avoiding or evading any requirements imposed under section 401(a), 403(b), or 457(b), or any applicable section (as defined in section 414(t)), or any other provision for which section 414(c) applies, the Commissioner may treat an entity as under common control with the exempt organization.' Any thoughts or reactions to this fact pattern for ACA purposes? Or any ideas for 501(c)(3) ACA-compliant health plan options that might be affordable?"

"Employer is terminating 403b and profit sharing plan effective 10/31. Last payroll runs from 10/20 to 11/2. My understanding is that only compensation paid prior to plan termination can be used to calculate deferrals and employer matching. Payroll provider is telling me they cannot split the last payroll check between 10/20-10/31 and 11/1-11/2. Is this a situation where we have to find a solution or is there another way? I thought maybe we could put language in the termination amendment that the last payroll to be included will be the payroll period ending 10/19, but its my understanding that because employees have elected to have deferrals withheld we have to withhold those deferrals until the plan is terminated (10/31). Is there an exception to this rule (if I'm correct) for terminations?"

"At the highest level, my question is 'does a pending subsequent deferral election for a separation from service distribution event expire upon separation from service'? Example: The plan document allows for the following: Time of Distribution as a lump sum or annual installments either [1] stated month and year; or [2] following separation from service. For a separation from service, the payments commence the first of the month following the one-year anniversary of the date of separation of service. Participant submits a subsequent deferral election to change from lump sum to installments 1 month prior to separating from service. What's the right answer? [A] Separation from service is the payment event, and since it is not a fixed date, the pending election is not honored. [B] The plan does define when the payment would be made, so the participant knew the date would be over a year away, thus the subsequent election stays pending and becomes effective before the actual payment, at which time the payment schedule is pushed 5 years and changed to installments. I appreciate any thoughts on this, as well as items to consider if this might be a plan by plan decision."

"I have a QDRO that was signed by the Court and i am sending now to Plan administrator a Certified copy. However, I have an ex-spouse who is surrounded with sketchy, dangerous people who are unset that I am awarded this portion of his retirement. Is there anyway I can request that the plans not communicate with them once the QDRO is approved and the benefits are segregated for safety reasons?"

"What becomes the 'controlling legal document(s)' in a case where a Defined Benefit Plan's actual 'Plan Document' does not detail, nor address, specific instances under which a Beneficiary Designation Form will be considered invalid that ARE DETAILED on the Beneficiary Designation Form itself and/or the 'Plan's' Summary Plan Descriptions for many years?"