"ASG has 3 plans. 1 plan never had a key employee and not top heavy -- Plan X The other 2 plans are top heavy and provide top heavy allocation. Is Plan X required to be part of the aggregation and receive top heavy allocation?"

"Plan fails 401(a)(26) and need 4 additional participants. Want to keep the cheapest options, surprise! Bringing in 3 eligible but categorically excluded. There are a few others in this category but they would be costly to bring in for 401(a)(26). 4th one is a not yet eligible employee i.e. not yet completed 21/1 requirement but really cheap solution. Any problem bringing in the 4th candidate by 11-g rather than utilizing other already eligible and categorically excluded employees?"

"As I recall, for a plan where there are both union and non-union employees, even if all have identical coverage or not, mandatory disaggregation of union employees for coverage and nondiscrimination testing, and the union employees' 'plan' is deemed to pass both. Top heavy treatment does not disregard the union employees. And if there is more than one collective bargaining unit with employees participating in the plan, each unit is considered a different 'plan.' Is my recollection correct?"

"I have an unresponsive client who sponsors a 401(k) plan with prevailing wage. They have not deposited the owed prevailing wage into the plan for months, and are now potentially shuttering their doors and just walking away. What do I give them to impress upon them how they need to fund the contributions? I haven't been able to find anything concrete here, on the IRS website, DOL website, or ASPPA book, but maybe I am just searching incorrectly?"

"A non-governmental university has an ERISA 403b plan, where they allow the adjunct professors to defer but exclude them from the match, and from automatic enrollment. As of the last couple years the number of these part time adjuncts are exceeding the number of full-time employees resulting in 410(b) ratio percentage test failure. They are still passing coverage on the basis of the ABT but not by a large margin. Thus, we are trying to help find solutions so the testing does not get worse. Some years the adjuncts are on call and they receive no W2 pay, but it appears they still have to be included in the coverage test. Some adjuncts do on line courses now and some teach very highly specialized subject so that they cannot give more classes to each adjunct and reduce the number of adjuncts. They also cannot turn them into independent contractors. Trying to find ways to help them pass coverage without including them in the match -- do we have to include individuals with no W2? I think so if the employment relationship has not been terminated; what if the plan auto enrolls the adjuncts? This will help with the ABT test. Another solution -- remove some HCE's, maybe set up a non-qualified 457b plan if they are key employees. Any other thoughts?"

"Company A has a SIMPLE IRA and is purchased in a stock sale by Company B that has a 403b plan. Can the SIMPLE IRA be terminated mid year due to the acquisition so the employees can participate in the 403b plan of the buyer?"

"At this time, we have not hired a lawyer. Not saying that we may need to do so in the future. We were able to use the Disney Fidelity QDRO format to create a QDRO. We cannot submit this QDRO back to Disney Fidelity until it is signed by a Judge. The other party involved has a lawyer. I realize we have to submit to the Judge for signing; however, by law, do we also need to send a copy to the other side. Or do we wait until the QDRO is signed by the Judge, then send them a copy? We are in Florida."

"We have a 401(k) plan converting to us from a different TPA/Recordkeeper right now. In their plan, they have some money purchase pension plan assets that were rolled over into the 401k plan at some point. Do these assets need to be included in top heavy testing? What should we make sure we do to classify these correctly?"