"Which IRA custodian does everyone use for force out IRAs?"

"We are the plan administrator for a client that sponsors a 401(k) plan with about 30 participants. We do not administer cafeteria plans or anything outside of qualified plans. I know it is popular for an employer to have a high deductible insurance plan for employees and then also offer HSA to all employees. Is it possible for just one employee to establish and maintain their own HSA? The employer will not be providing HSAs to employees. Question: Is this possible? If so, I would think the employee would need to meet the requirements (be covered by an insurance plan that qualifies as a high deductible policy)."

"Combo plan, top heavy and top heavy provided by DC plan. DC plan has 3% non-elective SH DB frozen but a class of employees are excluded. There will be no accrual for 2025. The document states TH is provided by DC and nothing else. What is the TH requirement for 2025? 3%?"

"Has anyone tried to do the same calculation of VFCP earnings in the DOL website using an excel? I'm trying to create one based on the IRC 6621 Table of Interest Rates, IRS Factors (3-13%) Leap Year, IRS Factors (14-24%) Leap Year but I can't seem to get the exact amount."

"A client defers $23,500 as Roth in 2025 and will have an employer contribution of $46,500 ($10,500 SH nonelective and $36,000 PS.) Can he elect Roth on a portion of his employer contribution or does it have to be the entire money source for that year? Example -- he might want to have $20,000 of his employer made as Roth. Seems that should be possible with an election form. I realize the Roth conversion option may be a better and simpler option."