"Company currently has a HDHP and HSA for all employees after 90 days (company contributes max amount each year -- very $ to them with employee population of lower paid hourly getting medical benefits often exceeding their pay). Company wishes to change to funding HSA through a cafeteria plan. Then, no comparability testing of HSA and only 125 testing applies. At the same time, Company wants to narrow eligibility to apply a year lookback period to limit plan participation to full-time employees (those with on average 130 hours per month over a 12-month measurement period). Is this ok? Still ok if in addition, different contribution bands are established for hourly and salaried employees?"

"We have a MDO for a 401k plan for 2024. All affected individuals are NonHCE. The MDO is to be calculated on the Average deferral rate of the NHCEs. But no NHCEs deferred in 2024, so our Average deferral rate is 0%. Is there a floor of what the MDO should be since I do not think $0 is the correct answer."