"Off-calendar plan (3/1/2025-2/28/2026): a High FICA person has $1000 that needs to be redesignated as Roth Catch-up as of 2/28/2026, since it is considered a 2026 catch-up, can the sponsor correct the w-2 (2027 w-2 has not been created)? Or would it need to be corrected via 1099?"

"I'm trying to figure out how to maximize owner contributions using the integration method, but I'm not sure how to handle the NHCE allocations. Can anyone have any idea about it? This 401(k) plan has 4 HCEs -- 3 are owners and 1 is an HCE due to compensation. There are 12 NHCEs. The plan uses integration at 5.7%, and the 3 owners are getting different additional Profit Sharing percentages to reach their annual addition limits.Excluding the 5.7% integration, the owners are receiving 6.92%, 9.88%, and 12.93% in extra Profit Sharing. Now, I'm unsure how much Profit Sharing to give the NHCEs and one HCE beyond the 5.7%. Can I just give all NHCEs 5.7% + the lowest HCE extra (6.92%) = 12.62% and still be compliant? Or is that not allowed? Also, if anyone has official guidance or Treasury regulations that explain this kind of setup, I'd ready to read more and understand it better"

"For a calendar-year DB plan, if the employer makes the 2024 plan year contribution after 9/15/2025 (the 8½-month funding deadline) but before 10/15/2025 (the extended tax return due date), does it still count as a 2024 plan-year contribution under IRC Section 404(a)(6)? My understanding is that it should still be deductible for 2024 and but can't be reported on the 2024 Schedule SB/counted as 2024 funding. Am I interpreting Section 404(a)(6) correctly?"

"We've continued to provide the 3% notice even though the requirement has changed. A typical plan for us is 3% FIXED in the document nonelective safe harbor and profit sharing. My understanding has been if there is no discretionary match then the notice is not required. I went to ChatGPT which said it could be required if the safe harbor 'interacts' with profit sharing. The explanation was lacking. I don't know what it means by that, This is a plan with 350 participants and i didn't want to burden the sponsor with the distribution as it is not distributed by the record keeper."