"Is a non-owner spouse considered an HCE for 2024 if they were married to the owner at the beginning of December in 2024? Would the wife be looked at as HCE for all of 2024 in testing?"

"2024 testing & 5500 SF questions here: [1] For a 401k plan (accrual basis, Basic match SH w/ Profit Sharing contributions) with both vendor and brokerage accounts -- if a brokerage account includes only one participant out of 30 employees on census and deposits to that account total $68000 for example -- is the entire $68,000 included in with the total of the vendor/recordkeeper total contributions on 5500-SF or just the max allowable annual limits by source? In this example 30,500 Roth and max SH match. The plan hasn't decided on PS contribution amount for 2024 [2] How do you determine the contribution source if the brokerage account statements list only 'deposit'? This is my first plan with both vendor and brokerage accounts, and I'm unsure how the two are handled together on the 5500, and how the brokerage account deposits are broken down by source."