"Is there a legal deadline by which employer contributions (such as matching contributions) must be credited to a participant's account under a nonqualified plan governed by 409A? One template I've seen provides a deadline for crediting of matching contributions of 'as soon as practicable following the last day of the Plan Year to which the Matching Contribution relates and in no event later than the March 15 immediately following the Plan Year.' Is March 15 just a random, reasonable date, or is it somehow tied to the short-term deferral rule (probably totally off base there)? Trying to understand the legal limits involved here."

"I know how to file traditional corporate type MEPs with the new Schedule MEP, my questions is regarding PEPs and PEO Type Plans with DFEs that are not a DC Group of Plans (GoPs) filing on DCG. The PEPs and 'open' MEP type arrangements have a DFE, but on Part 1(A) of the 5500 -- is the DFE box checked for all group type arrangements, Code D? True for PEPs and GoPs alike? I could not tell if PEPs also filed using the DFE box with Code D from the instructions. I think that the 5500 instructions collectively refer to these as 'defined contribution groups' (in my head that is a GoP filed on DCG). So PEPs and PEO type MEPs would also complete Schedule D (Part I & III) plus Schedule MEP -- is that correct?"

"When transferring an account between non-governmental 457(b) plans the recipient plan must treat the elections made under the transferor plan as if made under the recipient plan. What if the election made under the transferor plan includes a method of distribution that is not offered under the recipient plan?"