"There are 5 HCEs operating their solo 401(k) profit sharing plans with pro rata profit sharing allocation formulas. NHCEs were hired in 2024 and became eligible in 2024 but there was no plan covering them. The employer wants to retroactively adopt a PSP effective 2024 covering the NHCEs as permitted under SECURE 2.0 with a new comparability allocation formula, and cross test the contributions in all six plans. To me, this seems permissible and not a cutback, because the NHCEs had not earned a right to the allocation formula. Am I missing something?"

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"Plan sponsor is yet to start the termination process however they have questions regarding profit sharing and safe harbor. There is a balance of $3000 in the forfeiture account.  Are they required to make a profit sharing contribution for 2025 plan year (10/30/2025 - or whatever date is prior to that for termination of the plan)? They only had payroll for the month of December 2024 -- they are anticipating that the final 3% safe harbor for 2025 plan year would only be approx. $1500. is that true?  They haven't determined the termination date yet."

"What is MEP Plan? What is the different types of MEP? What is Controlled Group and Affiliated Service Group? What is the difference of CG and MEP? What is unrelated and related Employer in MEP? Is it necessary that MEP plan should be Controlled Group? Is Combined Testing is mandatory in MEP? When is MEP is preform combined testing? Is there any IRS documents which explains all these things? Or any other documents."