"I have a situation where mistaken contributions were made to a retiree-only HRA. I'm familiar with IRS guidance on recovery of mistaken HSA contributions but cannot find anything on mistaken HRA contributions. The custodian of the HRA is claiming the HSA rules apply but I'm wondering if there is any other applicable guidance for mistaken HRA contributions."

"John owns 13% of company A; 0% of company B Joe owns 13% of company A; 0% of company B ABC company owns 74% of company A; 100% of company B Does a controlled group exist between Company A and B. More specifically, can the 401k plans for A and B operate independently of each other?"

"I'm just curious if anyone has had a 5500-EZ filer who was required to file electronically because they have at least 10 electronic returns (as my understanding effective 1/1/24)? Does the IRS actually check this?"

"Beginning of Plan Year had 2 participants, 1 owner, and 1 terminated employee. Terminated employee took a full distribution during the year, so that.. End of the Year has owner only and can now file Form 5500-EZ, except.. Assets are under $250,000. I think better off the plan files 5500-ez anyway but never encountered this situation before."

"For ERISA-governed individual-account retirement plans that provide participant-directed investment, many such plans' administrators furnish disclosures to follow 29 C.F.R. Section 2550.404a-[5] That rule calls one to show specified comparisons of a designated investment alternative's past-performance returns to those of 'an appropriate broad-based securities market index[.]' 29 C.F.R. Section 2550.404a-5(d)(1)(iii). Although Congress in 2022 directed the Secretary of Labor to 'promulgate regulations' about a benchmark one may use when an investment alternative 'contains a mix of asset classes', no such rule has been made or even proposed. Recognizing that (at least for smaller plans) many recordkeepers and third-party administrators assemble 404a-5 disclosures with little or no guidance from a customer plan administrator, what are service providers using as the benchmark for target-year funds?"