"If a plan sponsor is offering a new executive the opportunity to defer a sign-on bonus (not performance-based) with a vesting schedule of 12-months or more, under what deferral election timing rule does this fall? Would it be certain forfeitable rights (election w/i 30 days of the award)? Would it be initial plan eligibility (within 30 days of becoming eligible, and the deferral applies to amounts unearned)?"

"What is the correction if a plan uses a $1,000 cash-out threshold but the plan in operation has been involuntarily cashing out participants with account balances between $1-$5,000? And yes an IRA agreement was in place, however the plan document was not amended to permit these mandatory cash-outs/rollovers. It appears to have been going on for several years and has not been identified as an inadvertent failure."

"I have a plan that is a SHMC plan. The employer wants to terminate the SHMC plan and set up a SIMPLE IRA plan in 2025. Secure allows the employer go SIMPLE to SH, but I can't determine if they can go the other way. I'm concerned about the 12 month moratorium rule for the 401(k) plan."

"I owned company 100% and had a DB plan which terminated. I started a new company and now own only 50% and want to start a DB plan. Same line of business. Does my old DB offset my new DB?"

"We have a law firm client with 5 equity partners, 5 non-equity attorneys and about 50 employees. They sponsor a 401(k) Plan. One of the 5 non-equity attorneys who was not even an HCE has now become an equity partner owning 20% of the firm. He incorporated so now his corporation is the 20% equity partner in the law firm. Apparently at about the same time his corporation adopted a SEP. We believe there is an affiliated service group between his corporation in which he is the 100% shareholder and the Law Firm of which he has a 20% equity interest in. We believe his SEP will need to consider all employees of the law firm to meet coverage under 410(b). This would mean his SEP would need to cover about 20 employees of the law firm. Anyone agree or disagree with this?"

"This is a take over one man plan with BOY val date, I'm wondering if we can change that to EOY val date assuming auto approved."