"Is it reasonable for an employer to provide an SPD during the enrollment process 10-30 days prior to meeting initial eligibility? Or should the SPD be provided only until after eligibility has been met?"

"Plan had late deferrals that were all funded during the plan year. The recordkeeper posts the contribution and then a few days later the income is posted. Recordkeeper requires the Sponsor to approve the ACH for the income. Regarding the Form 5330 Schedule C #5 -- date of correction is this the date the file was sent to the recordkeeper? or the date the deferrals were posted or the date the lost income was actually posted to the account"

"Can a QDRO be used for Alimony Arrears in Maryland. Also, if the original term of Alimony had ended (but never received Alimony payments, hence why a QDRO is being done), can you file for extension/modification of Alimony even if it is after the original awarded alimony term ends, but there are still arrears?"

"We represent a company that is about to acquire all the assets of a company that has been a pre-approved plan provider. Our client would like to continue that business. Obviously, our client is not so far on the list of entities with pre-approved plans. And waiting until they could their own opinion letter (presumably Cycle 4 at this point) would mean losing a lot of potential business. What do entities in this situation do? The existing plans shouldn't be any less qualified due to the change in provider. But a) is there any procedure under which an employer which adopted such a plan as provided by our client would have the protection of the opinion letter issued to the former provider, and b) as a business matter, what has people's experience been concerning the willingness of employers to adopt a plan from an entity not on the IRS list of approved pre-approved plan providers?"

"Accountant has approached us for best scenario to avoid LTPT, as he says 'who do you know that's works between 500-1000 hours that can afford to defer' [1] Amend plan to use elapsed time for eligibility, 1 year with no hours for entry, require 1000 hrs for any employer contribution [2] Age 21, 500 hrs eligibility for deferrals, Age 21, 1,000 hrs for employer contribution [3] Employees signs the enrollment form with a $0 deferral each pay period OR [4] Corporate resolution stating the plan sponsor is electing out of the LTPT provisions. Curious to see if any of these are being considered or are being used already."

"I was divorced following 20 years of marriage. My ex was to receive 50% of my 2 retirement plans at time of our divorce. I have 2 pension plans as another company purchased the company is was working for. My ex has suddenly passed away and neither of us had started collecting my benefit. The first company has reverted my ex's benefit back to me. The company I am currently working for says that my benefit is being forfeited. I do not have copies of my QDROs. Both QDROs were filled out and signed at the same time. This makes no sense to me."