"We only administer a couple of non-governmental 457(b) Plans ... in one of them a participant will be terminating soon and will be taking a lump sum withdrawal. Since the distribution is reflected on the company W2 should the funds be transferred to the company checking account and then run through payroll OR is it ok that the funds go directly to the participant and then the company just adjusts that person's W2 at the end of the year?"

"A 50-employee medical clinic is owned by four doctors' individual PAs. Each doctor's PA owns 25% of a medical clinic -- the partnership. The medical clinic's 401(k) plan is funded by the partnership. Three of the four partners actively participate in the medical clinic's 401(k) plan, though as the doctors are not employees of the medical clinic, their individual benefits under the 401(k) plan are funded by their PAs. The fourth partner is new and wants to sponsor a solo 401(k) with the 1099 income he receives from the partnership rather than participating in the medical clinic's 401(k) plan. In this scenario, is there anything wrong with the new doctor sponsoring a solo 401(k) rather than participating in the clinic's plan? Would it matter if two of the four partners wanted to sponsor solo plans?"

"I'm getting conflicting info on how discretionary the Enhanced Catch-ups for those age 60-83 is. The Catch-up provision is already a discretionary provision in 401(k) and 403(b) plans. And I understand the new enhanced catch-up rules (super catch-up?) are discretionary too. But to what extent? Can a plan have 'regular' catch-ups but not the enhanced c/u? Does the plan sponsor have discretion on both c/u's or just the regular one?"

"Any guidance will be appreciated w/re how a bank's RIA should respond when it is an investment manager to an ERISA plan and is asked at a participant's meeting (but asked privately) by a participant to review an individual's entire asset portfolio and provide financial advice and planning. The retirement account is, of course, a part of the individual's asset portfolio, but may also include brokerage accounts and non-IRA assets. Can the investment advisor who provides training at the participant's meeting provide contact information to the individual and potentially take the person on as an individual client? If the investment advisor provides general contact information for the bank and is contacted by a participant in a plan to which the bank is a fiduciary for individual financial guidance, including the retirement assets, is that a conflict in interest?"

"A plumbing & construction company currently has a plan. They have set up another service company (same owners) with a different TIN. Can the new company simply adopt the current plan, or do they need to set up their own plan since they have a different TIN?"

"I don't really understand the intricacies of 'private equity platforms.' Let's use the following description as an example. Acme Capital Partners manages a middle-market private equity platform. The team has invested capital in a broad spectrum of industries for over two decades. So, if Acme buys a company or companies, wouldn't this constitute a parent-subsidiary controlled group? Or, do they not actually OWN one or more companies, but just provide capital? Or maybe both?"

"In a US Tax court case re ESOP disqualification the government filed its certification of the admin file. My question is how long does petitioner have to file an objection (if any) and file a motion to supplement record?"

"For TH minimum benefit in DBPP: year of service and avg compensation should be calculated starting from the year of participation right? or both should be counted from year of hire? Tried to find it on Section 1.416-1 but it doesn't show the definition."