"Employer started 401k plan in 2001 and signed an amendment freezing contributions to the plan in 2008. Since then all assets have been distributed except for 1 participant and the employer has continued to file Form 5500-SFs. Employer going through a merger and needs to terminate the plan. Employer cannot locate the original plan document or any amendments or restatements. The only document we have is the amendment freezing the plan. We know the plan must be updated prior to termination, but can we just adopt a Cycle 3 restatement and the required amendments since then or do we have to go back to 2008 forward and adopt required interim amendments? Doesn't the Cycle 3 restatement capture those requirement amendments? Trying to figure out the most cost-effective but compliant method to fix this."

"415(h) expands the 1563(a)(1) controlled group set of connected entities. This expansion perforce affects the reckoning of amounts for 415 compliance, both the annual additions and the 415(b)(1)(B) and 415(c)(1)(B) limits. ...  Please indicate if 415(h) affects further amounts for scrutinizing compliance. Perhaps to discourage entities in a controlled group from scrambling or recalibrating ownership to provide more advantageous circumstances for compliance, 415(h) might apply further."

"Because the participant loan will be used to purchase a principal residence, can you use an adjustable interest rate? Just because the interest rate is to be established at the time of the loan, to me that does not necessarily mean you can't use an adjustable rate because the adjustable rate would be established at the time of the loan. any thoughts? Anyone seen this before?"