"Existing plan with 401k/SH/PS provisions. Called the 'no name disclosed' payroll/RK company on behalf of a prospective client that I am designing a CB plan. Let's call them ZZZ Asked ZZZ to amend the plan's SH provision from basic safe harbor to 3% non-elective effective 1/1/2025. I was told by ZZZ that there is a 45 day rule prior to year end to change the SH, is this true? If true, can you please provide a cite? As a signed note, ZZZ told me that the same 45 day rule may apply to amend the PS provisions as the plan has SH in it (PS has last day rule) which I said, I do not think so. Am I missing something here?"

"I'm currently working in PEP plan. My company A and another participating Employer Company is B. In the mid of the plan year (i.e., 12/31) employee transfer from company B to Company A on 6/20/2023. In the company B for the period of 01/01/2023 to 06/20/2023, he had $90,000 and in company A, he earned $ 100,000 for the period of 06/21/2023 to 12/31/2023. To determine HCE for 2024 plan year, which compensation I have to take to determine HCE? Total compensation ($190,000) or company A compensation?"