"Doctor owned a small medical practice for many years and has a 401k. His wife worked for him. Both have balances in their 401k plan. Doctor now has a serious medical condition and closed the practice.... The wife ... may have had a mental breakdown.... If the daughter now has a power of attorney for both doctor and wife, can any 401k distributions proceed via the POA signing by the daughter, as employer, trustee, and participant (Wife)?"

"The 401K plan was adopted for the plan year starting in 2024. It did not pass the ADP testing. If they adopt the 4% safe harbor contribution now, do they still need to make a top-heavy contribution to the plan? Only 2 of 3 owners made salary deferrals, and 1 of 4 rank-in-file employees made a salary deferral."

"Combo plan CB/DC DC has SH match (not nonelective 3%) HCE (not owner) is excluded from CB plan. Defers and gets SH match. DC satisfies TH and states only TH with no percentages. HCE TH is satisfied without additional 3% PS allocation, correct?"

"We have an employer that runs a LSA and they have been allowing reimbursement of medical expenses. We understand this practice makes the LSA a health plan, subject to COBRA (we don't even want to think of the other compliance headaches -- ERISA, HIPAA -- at this point). Assuming the above, should the employer start offering COBRA on the LSA? If the employer offers COBRA, is the entire LSA required to continue during the COBRA period, so just the medical reimbursement portion? In other words, say the LSA provides for reimbursement of non-medical and medical expenses, during COBRA could the employer limit reimbursement only to medical expenses, or do non-medical expenses have to continue to be reimbursed, too, since that is what is allowed under the LSA during employment?"

"Client returned a signed page 1 for me to file. Will this be accepted??"