"We have a not-for profit client who did not direct that a match be calculated and funded for 2023 due to key personnel changes. Now they realize this and they want to fund a 2023 match. The match is fully discretionary. We are advising against this since it will go to some former employees who left in 2024. If they insist, we can calculate on 2023 census and file an amendment 5500 for 2023. We are instead encouraging them to fund a more generous match for 2024. I guess my questions is -- how far in the future can you fund a prior year when you aren't concerned about the tax deduction deadline?"

"Anyone use Judy Diamond to obtain updated lists of retirement plans for marketing purposes? I always thought the DOL website would have similar information but maybe not in a all on one solution which provides reports and analysis based on 5500 filings. Does anyone use Judy Diamond? Other marketing provider to target retirement plans for marketing?"

"Can distributions be made out of a 401(k) plan when the employer is in bankruptcy? QTA has not yet been appointed yet (hearing next week). All funds have been frozen pending appointment of the QTA."

"My plan doesn't not excluding Union employees and having both union and non union employees. At the same there is few employees who is union is satisfied the LTPT eligibility. Whether these LTPT Employees is included in Union ADP Test or treat them as excluded and not to include in Union ADP test?"