"I'm looking for contact info for the plan administrator(s) of Fedex portable pension, Fedex pension and Fedex 401k, specifically for QDRO purposes. Any info would be helpful."

"Plan is a safe harbor plan meeting safe harbor a 100% match on the first 4% of deferrals. Plan has a flexible discretionary match that would generally meet ACP safe harbor requirements except that plan sponsor only wants to match pre-tax deferrals. Two NHCEs make Roth contributions, no HCEs make Roth. I think that is a problem because the ratio of matching would be higher for HCEs than NHCEs. Plan would pass ACP testing, but I still don't think they can exclude Roth deferrals from the discretionary because they specifically elected that both the 'ADP and ACP test safe harbor' provisions will be used for any Plan Year in which any type of matching contribution is made. Since they've elected that ACP safe harbor provisions will be used, I think that they have to use the safe harbor provisions and can't revert to ACP testing. Am I missing something? This is a takeover plan for us and in prior years the service provider did allow the discretionary match to be made only on pre-tax deferrals."

"Does anyone know when the updated segment rates will be available? The last rates we have are January 2025."

"I'm curious to hear others' thoughts on the interaction of the short-term deferral exemption with the earnout provisions of 409A. Say an employee has an agreement that pays out the full value (i.e., not a SAR) of 1,000 shares of company stock upon a change in control, but only if the employee is employed on the date of the CIC. Clearly a short-term deferral. What if the agreement also uses the earnout provision for transaction-based compensation, allowing the employee to receive contingent payments over the next five years as and when the selling shareholders receive them? The employee does not need to remain employed for the next five years. This seems to add a deferred payment that would blow the short-term deferral exemption. (I'm not sure each separate earnout payment would be considered subject to a SROF on its own.) The earnout provisions, as I read them, do not exempt the arrangement entirely from 409A, but rather say that the payment timing will not violate the initial deferral election rules or the fixed time of payment rules. In other words, the series of earnout payments will be deemed to comply with 409A. The proposed regulations address this issue for stock rights and allow them to remain exempt from 409A even if they include an earnout provision. But what about a short-term deferral?"

"How do you keep track of updates to mandatory state taxes? I've been searching for a service that we can subscribe to that will send notifications when changes are made by state with no positive results. I'm trying to make sure our system aligns with all those requirements."