"Self referrals are welcome -- a small ESOP company is looking for an attorney who can advise the plan/company about a real estate transaction they are considering in the very near future. For privacy purposes I won't post the details here, but if anyone could suggest an attorney they could contact, it would be welcome. If you send me your contact information -- I'm happy to give more details privately to see if the scenario is something you are interested in working on -- before I pass along your contact information to the ESOP."

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"It doesn't seem to me that the guidance specifically addressed whether the 2025 auto enrollment requirements must apply to LTPT employees? In the absence of a regulatory dispensation, it seems like the safest procedure would be to have auto-enrollment apply to them, as ridiculous as that seems. Thoughts on this issue?"

"We have a client who inadvertently failed to start auto-enrollment contributions for several employees. I just want to make sure what the correction is for this type of mistake? Do they catch up the missed contributions via the next payroll and pay them interest for the missed contributions? For the interest, what's the best way to calculate?"

"Someone had setup accounts at the recordkeeper and allowed an inbound rollover to hit in mid-December before the plan went live January [1] There is no guidance on this issue because it should never happen, but here it is. My thoughts tell me this would call for a 5500 in the year the plan first received any monies. The part I'm not sure about would be the trust and plan effective date being after that first rollover hit. There was technically no plan in place at that point. An amendment wouldn't really make sense here either. Has anyone ever heard of this situation before?"

"Participant has $100,000 total, $50,000 Roth and $50,000 pre-tax. Their RMD is $5,000 based solely on their Non-Roth Account (made up number, don't try and recalculate!). Can they take the $5,000 distribution from their ROTH account to avoid the taxation?"

"Are the Federal Disaster distributions under SECURE 2.0 subject to the 10% withholding that normally applies to retirement plan distributions that are not eligible for rollover?"