"An attorney changed status to 'of counsel' in 2021 when he attained age 70. He attained age 73 in 2024. I think he needed to receive a RMD by April 1, 2025 since he is no longer considered an employee of the law firm. Thoughts?"

"Here in California, just discovered yesterday that an employee has been misrepresenting that his domestic partner was his spouse on his health insurance enrollment forms for the last four years. Found out because he just told me he was about to get married later this month! ... I don't believe she is a registered domestic partner ... Her premiums have been paid pre-tax through payroll deferrals and she also used his HRA last plan year. Regardless of whether or not she is registered, I know that the IRS does not generally allow pre-tax premium deferrals and HRA participation for domestic partners. Any advice on what to do now? Go back and try to make four years of corrections or just move forward since they are about to get married in 3 weeks?"