"Client has basic safe harbor match. They want to provide more match. I will recommend the discretionary match that doe snot match deferrals over 6% nor exceeds 4%. they can choose the parameters. The plan is top heavy. We don't run into this situation often but I believe the above still satisfies the top-heavy exemption since it all stays within the parameters of the safe harbor rules. Thank you, Tom"

"The RMD amount for the owner was miscalculated and was too low. What is the correct way to fix, and what are the tax ramifications? Does the fact that it occurred more than five years ago have relevance?"

"We have small Cash Balance plan for owner and two participants; the owner passed away, the spouses needs to take his RMD by 4/1 Would his RMD be calculated on his age, 73 or the spouses, she’s 68. Would the RMD be calculated on the retirement benefit or thehypothetical account balance?"

"I can't believe in all my years of administration I've never run into this before, but here's the situation: LLC that had owners with W-2 wages in 2023 (and prior) decided in 2024 to put the owners on K-1 income. This Company traditionally fails the ADP-ACP testing. Accountant gave us preliminary K-1 information so that we can at least run preliminary 2024 testing and determine refunds prior to 03/15. We'll then make adjustments when the final K-1 info is available, and the client will have to pay excise tax on any late refunds. Am I missing anything? I guess because 99% of my K-1 and Sch C clients are safe harbor I haven't run into this ever before. I can't believe it's very common, though, is it? Thoughts?"

"The regulations are written in a way to protect the benefits of NHCE compared to the benefits of an HCE/Key. But do the regulations have parameters around the amount of benefits provided between the HCE group, or the NHCE employees? For a new comp allocation could an employer at its discretion for example provide a larger benefit to a single NHCE, or even no benefits to a certain HCE? While still passing gateway etc. I'm curious is there any regulatory language that prohibits an employer from discriminating within HCEs or NHCE?"

"Last I knew, under IRS Notice 2024-2, the amendment deadline for these was 12-31-25 - the IRS didn't give the non-governmental plans the extended deadline available for 401(a), 401(k), and 403(b) plans. Has there been any update of this deadline that I missed? Thanks."

"Hypothetical question: Combo plan DC/DB, top heavy Only DB provides top heavy What is the percentage?"