"We have a client that is looking to acquire another practice. As part of the agreement, the group being acquired wants them to provide a matching contribution for the first year. This is a non-Safe Harbor Plan, but does allow for a discretionary matching contribution. There are no Highly-Compensated Employees included in the group being acquired. No matching contribution is being made to the group as a whole. Since there is no match and no HCE, I don't see an issue from a testing standpoint as the HCE would be 0%. So would I be right to say that there is no issue with giving this small group a discretionary match as long as there remains no matching to the rest of the company as a whole?"

"Are there any regulations out there which mention all the required deliveries for DB/CB plans? do you normally send out the valuation reports directly to client and do you send out the AFTAP with the valuation reports or government forms, or all 3 things together?"

"We have inadvertently allowed employees to make pre-tax contributions to a SEP-IRA. Is there a way to correct this problem without requiring distributions of the deferrals?"

"8 participants had 415(C) excess. Since they already rolled the funds into the acquiring company plan the correction could not take place at the terminated plan. The new RK has sent a check payable to the terminated plan. Aren't 415 violation able to to be processed/returned from any plan or should we have the check deposited into the terminated plan and then cut a check to the participants (excess amount)?"