"I have just be hired by an employer that has not filed Form 5500 for many years. The employer can only find records for 10 years They are missing records for more than 10 years. Will the missing years be a problem if they go though the DOL's Delinquent Filer Program. Will the relief only apply for the filed years? Will the employer be subject to full penalties for the years they cannot file?"

"A sponsor wants to leave a PEP and continue their plan either by spinning off to a new standalone PEP or a new standalone non PEP as a continuation of the 401k plan. Concern is we may not be able to do this by 1/1/26. This is a non safe harbor non PEO plan. Are the main concerns whether the PEP and RK will allow this to occur mid-year? If the new 401k plan is drafted as a continuation plan I do not see that a short plan year is created."

"401(k) and corporate plan years end on 6/30. Plan fails ADP Test and excess contributions will be returned (w/earnings).... Do those contributions still get treated as plan year 401(k) for corporate tax purposes?"