"Client has a 125 plan and contributions are made to an HSA (generous contributions by company). Client wishes to set up a separate track for medical benefits for all new employees hired after a certain date. Legacy employees continue to get the same favorable benefits. New employees receive an ACA compliant offer (perhaps with a premium only plan separate 125 plan). Thus, the new employees would not be ineligible to participate in the 125 plan. Any issues with this?"

"Just curious, a client is looking to change who the Plan Administrator is for their 401(k) Plan (basically just who is able to sign the Form 5500). Is there anything specific that we need to do in order to make that change (it's not a trustee, so I didn't think we needed a Plan Amendment)."

"We are a law firm offering our own nonstandardized pre-approved plans. We have until now used a customized database built by an internal IT employee to keep track of plans and plan information (plan name, plan nos., EINs, plan type, some plan features, whether we're responsible for plan document, trustee, third-party providers, etc.). Our IT employee is retiring and we're looking at other options. Does anyone have suggestions for usable databases they use for this purpose? The most important feature is being able to identify which plans we're responsible to restate during the next pre-approved adoption cycle."

"Plan administrator of MEP became aware of issues with one participating employer (use of incorrect compensation, late deferrals, incorrect calculation of deferrals and possible contributions by ineligible employees). Until they could confirm participant balances were correct, plan administrator placed a hold on distributions for this participating employer only (not the MEP as a whole). The hold will be in place until the plan administrator completes its investigation and determines whether a corrective action (VCP) is necessary. Is a blackout notice required? Obviously the ability to receive distributions is affected, but it is not the result of an administrative change (i.e., change in investment provider or recordkeeper). The plan administrator does not want to distribute a participant account and later find out that the account was overstated."

"We have a terminated plan that had a rollover go from the 401(k) to a traditional IRA. Some of this money was pretax, some was Roth. The FA (who did this incorrectly) was told she had to roll the entire balance back to the plan, open a Roth IRA and try again. The brokerage firm is stating that now that the participant is age 73, she must take her RMD first. One issue is that they are using all $$ to determine even though some is Roth because frankly, to them it is. My question is does the participant need to take an RMD from the 401(k) as well before it's rolled back out to the correct IRA(s)? The original occurred in 2024 so both accounts have 12/31/2024 balances."

"Surviving spouse is entitled to 50% QPSA or 75% QOSA. He wants to maximize the benefits from this source, because the remaining benefits are going to be split. Is the 75% QOSA more valuable, or am I missing something?"

"Client already has automatic contribution arrangement ACA -- not any safe harbor version. The plan has no employer contribution (and is not top-heavy.) The plan has many high paid employees and failed ADP testing. They want to consider increasing the ACA from 3% to 6%. I assume they can do this at any point in the year? I believe this can/should only apply to newly eligible employees as current eligible employees either were set at 3% ACA or elected something different. Even if they are able to increase the 3% defaulted employees to 6% I don't think they'd want to do that."