"Obligor has a Pension but he passed away. Pension has a beneficiary. Obligor left owing Child Support Arrears of 110k. He had no other Assets. The Attorney Generals Special Collection Unit has closed my case an won't tell me why.. a Money Judgement was given to me by the Courts in 2007. I've reach out to : Family Law Attorneys, Estate Attorney, Congressman, Texas House of Rep never replied. Under the Family Code Chapter 157.3271- LEVY ON FINANCIAL INSTITUTION ACCOUNT OF DECEASED OBLIGOR. Why am I having so much trouble trying to find the help I need. I wouldn't think it would be so complicated but what do I know.. I'm not an Attorney. Any help would be appreciated."

"Hi If the plan document states tips are excluded, can the plan be amended retro to 2024 and include them, after all, increasing the benefit?"

"We administer a 20 participant 401(k) plan that restricts salary deferrals to no more than 25% of W-2 Salary. The plan made a mistake and allowed a participant to have salary deferrals of more than 25% of W-2 salary. I would think that this needs to be corrected by refunding the amount over 25% back to the participant as it is a violation of the terms of the document. In other words, the amount over 25% of W-2 salary should not have been contributed to or been in the plan in the first place. Would this extra amount of salary deferrals be counted in the 401(a)(4) test? I would think not since it does not belong in the plan per the terms of the document. Anyone agree or disagree?"

"I recently had my job moved to Mexico. My severance date is in August when I'll be 66, 8 months old. (Born in 12/1958). My wife is 72 and collecting Medicare. She is not on my HDHP nor the HSA. My name only as an individual. I am fully planning to continue working till I'm 70. I am probably not going to file for SS so we can maximize our payments. I have an HSA I've been contributing the max to for a number of years. My HDHP is via my employer. So I was planning to contribute the max to my HSA until Dec, 2028. We planned to use it for long term healthcare if we ever needed it. So we really wanted to max it out and we never draw down from it. But I know I can't contribute now once my employment is over. BUT….. as part of my package, the company pays 6 months of COBRA of my HDHP. And then I can choose to pay COBRA for another 12 months if I want. I will be working as an independent consultant, most likely as a 1099. Would I still be considered qualified to contribute to my HSA during the company paid COBRA period? Even though I could sign up for Medicare? What about when I take over the COBRA payments? Can I still not sign up for Medicare and contribute to the HSA? if I wasn't eligible for Medicare, I'm pretty sure I can contribute to the HSA while on COBRA. I've found some articles on that. But would the IRS consider me covered by an employer's HDHP or disallow it since I could apply for Medicare? I know I'd pay a lot for the COBRA but adding another 10+K to my HSA that can grow tax free a few more decades may be worth it."

"I know much has likely been said about this already. We have a new client plan that uses the part-time exclusion (those scheduled to work <1000 hours). But are those who worked 500+ for 2 consecutive years still eligible to defer? Or does the PT exclusion trump the LTPT rules?"