"I'm considering taking over the administration of three plans that are part of a controlled group. All plans have the same plan year-end, none of the plans are safe harbor, and all use the current-year testing method.

• Plan A - The profit sharing formula is integrated with Social Security, and they plan to allocate a $40,000 contribution. There are 3 employees (all eligible) in total, 1 is an HCE, and 1 of the 2 NHCE's also works for Employer B.
• Plan B - The profit sharing formula is cross-tested, with each participant in their own group, and they plan to allocate a $100,000 contribution. There are 100 eligible employees, of which 21 are HCE's, and 79 are NHCE's (the 79 includes the 1 employee that also works for Employer A).
• Plan C - no wages were paid by Employer C during the plan year in question, therefore there are no contributions.

How would these plans be tested:

• 410(b) test on the 401(k) Deferral component - should the plans be aggregated for this test, or should each plan run its own test?
• 410(b) test on the Non-Elective component - should the plans be aggregated for this test, or should each plan run its own test?
• 401(a) - should the plans be aggregated for this test, or should each plan run its own test?
• ADP test - should the plans be aggregated for this test, or should each plan run its own test?

I see a few issues here already, but before I go down a rabbit hole, I'd appreciate any input on how to move forward."

"Individual is 75 opened a Solo 401k in 2024 and made a prior year contribution for 2023. The question is do they need to make RMD distribution for the 2023 year. If so, how would it be calculated since the prior year balance is $0.00?"

"Parent passed away and adult child passed away shortly thereafter. We are still within the 9 month disclaimer period from parent's date of death. The estate of the child wishes to disclaim IRA so it can pass other beneficiaries. Custodian says this can't be done. Are they correct or can the estate disclaim because we are still in the disclaimer period? If possible to disclaim, any citation or other guidance to give the custodian would be appreciated."

"Plan currently has a retirement age of 55. They allow installments if you are retirement age when you separate, otherwise lump sum. Sponsor wants to change the retirement age to 60. My question is, can that be done retroactively for all current participants? or must it only be allowed for new monies deferred after the amended change? It's not accelerating a payment and trying to track what and when someone is paid if they separate is going to be very cumbersome. I appreciate any thoughts on this."

"I was divorced a year ago with a QDRO separate interest with annuity at fifty percent, My husband passed away at 65 before retiring. I am listed as surviving spouse but Plan Adm tell me that because i am already receiving annuity i am no longer considered surviving spouse. I never signed any consent form to give up my surviving spouse rights."

"I'm working on setting up a new combo plan for a one-person sole prop business. Halfway through, I realize that there is no EIN for the sole prop business. The sole prop rightly does not want to use their SSN on the plan documents, so I recommended that he get an EIN for his sole prop. Then I get is an email from the CPA saying that they created an LLC (taxed as a sole prop) effective 12/1/24 and got an EIN for that, and that should be the plan sponsor. I'm not sure this solves the problem. Can I say that ALL the 2024 income is counted under the LLC? I guess it will depend on what's on the Schedule C. And can I even use the full 2024 limits if the LLC is the only sponsor of the plan (I get tripped up on the pro rating rules, even when following along the EOB)? I thought of having the original sole prop also adopt the plan.... but then I'm back to where I started with the sole prop not having an EIN so I have to use the SSN on the plan document (though not on the 5500-EZ, so maybe that's a little better). All my projections are of course based on his full year expected compensation. Is there a solution here? Or is it not a problem at all?"

"We just started using the FT William 401k docs. I was somewhat surprised that neither the loan procedures nor the QDRO procedures has a place to sign. Similarly, there is no incorporation by reference of either one in the basic plan document or the Adoption Agreement. Nor are they approved/adopted as attachments to the resolution/consent to action. I was just curious if anyone had pondered this before. I had asked FT 'Where are these procedures actually adopted by the Employer' and their response was basically that the IRS had approved the approach (which obviously is true!). I mean I trust them of course but would be happy if there was a straightforward answer to this question."