"We have a level-funded plan. Some employees pay a portion of the premium (those in HSAs), but it is mostly employer paid. We are expected to have a refund/surplus this year. Do we keep it, or are we required to allocate it to employees? If we are required to allocate to employees, is it just to those who pay premiums on a pro-rata basis? If employee's paid 10% of the premium, and employer paid 90%, do we allocate 10% to employees?"

"The CPI-U for July 2025 was published with a value of 323.048. If inflation is 0% in August and September ... some of the dollar limits for 2026 are projected to be: NOT Official yet, of course: 

• Deferral limit: $24,500 (up from $23,500)
• Catch-up: $8,000 (up from $7,500)
• Compensation Limit: $360,000 (up from $350,000)
• Annual Addition Limit: $72,000 (up from $70,000)
• DB Limit: $290,000 (up from $280,000)
• HCE: $160,000 (unchanged)
• Key Employee: $235,000 (up from $230,000)"

"Did not come across this situation before. Companies A & B are controlled group Company A sponsors plan # 001 They want to add 2 more plans but the want company B to be the sponsor Are the new plans required to be #002 and #003? Thanks"

"We have a situation where the HCEs have had a separate 401(k) plan since 1/1/2025. They want to establish a new safe harbor 401(k) plan for the NHCEs effective 10/1/2025. Is there an issue with HCEs being eligible to defer since 1/1/2025 and NHCEs being eligible to defer effective 10/1/2025? Does it matter if they elect a safe harbor match or safe harbor nonelective? It may be cleaner to have a safe harbor plan effective 1/1/2026 but, thinking out loud, is it possible to have a safe harbor effective 10/1/2025 and the NHCEs have a missed deferral opportunity for the first three quarters of the year?"