"The plan has a Profit Sharing contribution (new comp) with allocation conditions of 1,000 hours and employment on the last day of the plan year, with a waiver of these conditions in the event of death and attainment of Normal Retirement Age (NRA). While generating the Coverage Test, if a participant is reported as death and having less than 500 hours during the current year and received a Profit Sharing contribution, should this individual be treated as a benefiting (i.e., non-excludable) employee for coverage testing purposes? Or else, this employee needs to be excluded in coverage because of less than 500 hours? If there are no allocation conditions in the plan and death participant has less than 500 hours and everyone receives a Profit Sharing contribution, what is the applicable method of excluding in coverage test for less than 500 hours? Could you also point to the relevant Treasury Regulations or other official guidance that explains this treatment in detail?"

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"Is there any reason a participant who has been 'temporarily laid off' is eligible for a distribution? I don't know the company's definition of 'temporarily' but he was apparently told he can take a distribution, but I feel like employee is not truly terminated."

"How much notification does a 403(b) need to give participants if they are amending the Plan to go from a mandatory matching contribution to a discretionary? Is it 60 days?"

"If a 401(k) loan is made from pre-tax funds and the loan becomes due upon termination of employment, the loan offset is taxable unless rolled over. If the loan is made entirely from Roth funds, I assume the portion of the offset attributable to principal is tax-free, but the portion attributable to interest ('earnings') is taxable (if not rolled over) -- unless it's a qualified distribution. Am I looking at this correctly?"