"Participant dies, and has both ROTH and Pre-Tax funds. Elects to rollover ROTH fund to her ROTH IRA; Elects to rollover Pre-Tax funds to her traditional IRA.

"Custodian issues 3 checks. First check is to the beneficiary's Traditional IRA for the Pre-Tax funds. Second check is payable to the beneficiary's ROTH IRA for amount of cumulative earnings in the ROTH 401(k) source. Third check is payable directly to the participant in the amount of the cumulative ROTH basis.

"I have a call into to custodian about why they did this but I'm wondering is the path of least resistance is to:  [1] deposit the pre-tax funds to the IRA. [2] deposit the ROTH earnings to the ROTH IRA as a death benefit rollover. [3] deposit the ROTH basis to the participant to the ROTH IRA as a 60 day rollover.

"Note participant was not yet RMD age but beneficiary is over by a couple years, that would not impact direct rollover but would it impact her ability to do 60 day rollover? ... [T]he correct way to do this would be stop payment on the basis check and reissue to he ROTH IRA with correct 1099-R code. But since there will be no tax consequence either way, I'm trying to see if the work around is just simpler than dealing with custodian."

"According to my understanding, if a person earns compensation and defers under a NQDC plan in state A, but then retires and moves to state B, state A can't touch the money unless it is paid out over 10 year (since state A is not the domicile -- see code section 114). What if a participant has deferred compensation

1. from 2022 to be paid out in a lump sum.
2. from 2023 to be paid out over 15 years.

Should 1 be taxed in state A and 2 be taxed in state B? Or do we look at plan benefits as a whole, and tax it all in state B? EDIT: I guess another question is this -- if we look at the plan benefits as a whole, they are paid out over 10 years, but they are no longer substantially similar payments (since half is paid in a lump sum and half over 10 years). So does that mean NONE of this qualifies as retirement income under Code Section 114?"

"A 401k participant passed away leaving his wife as his 401k account beneficiary. The account has stayed in the plan and has been re-titled to be in her name at this time. Are there are restrictions on who she can name as her beneficiary for this account? She has no kids and does not want to leave it to her brothers. Can she name a non-profit or other entity?"

"Is it possible to have two separate vesting schedules in one plan? I have a client that is considering removing SH, however they have a union group entitled to a certain match %. Due to permissive aggregation, we believe the union group can continue their same matching formula and vesting at 100%. However, for anyone nonunion moving to a discretionary match, is it possible to have a separate vesting schedule?"

"I will be setting up a combo Cash Balance/401k Plan between 2 companies and am not sure whether this will be a CC, ASG or Multi ER plan. The business structure is as follows: Company A owned by Brother and Sister 50/50; 5 years in operation. Company B is owned by Husband and Wife 100%; 20 years in operation. The owners of Company A are the adult children of the owners of Company B. Company B has 1 non-owner employee The two owner groups take W-2 pay from each respective owner company. Beginning in 2024, the parents who own Company B will draw W-2 pay from Company A. Company A wants to set up the 2 plans with Company B the adopting employer. Is this considered a controlled group due to attribution or is it an ASG or multi-ER plan? The type of business is Property Management and they are affiliated with one another."

"Is it permissible for a Safe Harbor 401k to exclude a class of employees or is this not allowed? If the Safe Harbor 401k is allowed to exclude employees, would the plan have to pass the coverage test?"

"I have a plan that allows self certification for hardships on line through Voya. They have a participant that is now requesting his 3rd hardship in 6 months. Can the plan sponsor set up administrative procedures to request supporting documentation if the participant has requested more than 2 hardships or if they feel it may not be for a hardship reason?"