"Is there standard wording or a template to follow to obtain the required written authorization to sign the 5500 filing on behalf of the plan sponsor/administrator?"

"Assisting a sponsor that discovered that the 415 limits were tested before the final true up. The participants are due additional safe harbor match, that will cause more excess that needs to be distributed. Participants that are affected should have had after-tax refunded but have since rolled over account balances to new employers plans. Would depositing the true up and processing the excess from the additional allocation be permitted since that is all that remains in the plan? The only other solution is to issue the letter that they have to take the excess out of the current plan and then let them know they have additional that can be rolled over, which does not sound correct. Anyone run into this situation? The 415 excess must be corrected, but the regs only address the order not necessarily what to do if the other sources have been distributed."

"The client is a young business owner (~10 employees) who loves after-tax/MBDR strategies. We have shown him numerous profit sharing plan designs, discussed the issues with after tax contributions for a company his size, etc. His question as we reviewed profit sharing is what if instead of profit sharing he does $35k in after tax contributions to get to $70k. Then can he simply do the $80k in profit sharing we're showing due to employees as employer after-tax contributions? Everything I read says after tax is subject to ACP, and the only remedy for after-tax is the owner removing their contributions, but could he instead of that just do very large after tax contributions to his employees like a QMAC remedy? There are a ton questions I have that come out from this -- who pays the tax, would this money have to be considered fully vested, etc."

"Sponsor maintains 401k and 403b. All employees in controlled group are employed by nonprofits. Sponsor wants to terminate 401k and force nonresponsive participants to direct rollover to 403b. Or alternatively to force direct rollover to safe harbor IRA. Is force out available at all here? 1.411(a)-11(e) says no force out if another defined contribution plan in controlled group other than ESOP. Is 403b plan considered another defined contribution plan for this purpose? 414 definition suggests yes? It seems like a catch 22 -- can't force to IRA and can't transfer to 403b as that isn't allowed. Maybe the 403b is not a defined contribution plan and so we can force out to an IRA? But I can find no path or support to forcing a direct rollover to the 403b. Maybe a 'transfer' where 411d6 is honored, but again -- can't transfer 401k to 403b."