"For the first time, in an IRS audit, the auditor requested copies of participants' drivers licenses to verify dates of birth. Has anyone else experienced this? While this is a creative way to verify DoB, it seems to be sort of an intrusion as I don't believe most employers capture this information. They may visually verify the license when completing the I-9, but not capture the image. Just curious to see if this is a new ask, generally, or merely confined to one office."

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"I was wondering if a 1099R is needed to report a transfer from a governmental 401k plan to a governmental defined benefit plan to purchase service credits? Form 1099R instructions state to not report a transfer but appear to apply in the context of 403b and 457b plans."

"Is it possible for a plan with a safe harbor match to also offer a discretionary match and still retain its safe harbor status, i.e., avoid ADP/ACP testing & TH mins? In other words, a triple stack match without a fixed match -- could that still be considered a safe harbor plan? If so, what would be the limitations on the discretionary match?"

"I'm trying to figure out the rules when a plan is terminated just before the employer is acquired, and its employees are thereafter covered by the acquirer's plan.

"Let's call the acquired company A and its plan, Plan A. The acquiring company's plan is Plan B. The IRS site says that the 415 limit is prorated for a terminating plan, but not in the case of an individual who joins a plan late in the year. And of course, plans of a single employer are combined.

"In this case, presumably Plan A must apply a prorated 415 limit to contributions made before its termination. But because the employees of A have been employed by the same entity all year, and Plan B did not have a short plan year, presumably Plan B must combine its benefits with those of Plan A in calculating the 415 limits for Plan B.

"But does the reverse apply? Must Plan A combine its benefits with those of Plan B in calculating the 415 limits for Plan A? Common sense would seem to say no. Plan A had a short plan year, and no contributions were made to Plan B on behalf of A employees during that short plan year. But I haven't found authority directly on point."