"With Revenue Procedure 2026-4, the user fee for a Voluntary Compliance Program submission after January 29 is $4,000. How much does the IRS user-fee amount (not the practitioner's or service provider's fee) affect your client's evaluation of whether to do a VCP submission?"

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"I have an existing CB plan with NRD at age 65. Can NRD be changed to age 62 and what are the issues that have to be addressed?"

"Has anyone heard from the IRS on the Cycle 4 filing? I have some changes I want to make and was waiting for the first round of requested changes from them. Crickets so far."

"Plan sponsor dies and his daughter is the beneficiary. (Not sure if he is married or not, but assume beneficiary designation was properly witnessed/notarized). Assume both a DB and a 401(k) plan. If daughter is transferred the assets and rolls them to an IRA, I thought I read somewhere on this forum that the rollover assets continue to be protected from creditors -- is that correct? If not, is there any way to protect the assets from creditors?"

"401k/profit sharing plan. Owner's 2025 W2 showing $96,143 in Box 1 and $99,999.90 in Box 3 & Box 5. Their pre-tax deferral amount in box 12 is $20,150. In addition, their 2% S-corp shareholder employee health insurance premium of $16,293.32 is in Box 14 (other). To get to their considered compensation for their safe harbor/profit sharing contributions do I add $96,143.22 + $20,150 + $16,293.32?"

"In a MEP, one of the adopting employers (AE) has said that they intend to leave the MEP soon -- I don't know all of the details. This was an informal conversation, no official formal notice has been given. The owner of the AE followed-up by asking for some kind of trust report for the participants in that employer as of 12/31/25. I presume the intent is to use that to bring to a new recordkeeper for pricing, conversion discussion, etc. However, the trustee of the MEP has asked me to not provide this until we get a formal letter of the intent to separate from the MEP. I don't think that's a tenable position. Surely, the owner of the AE must have some rights to information? They're not officially a 'trustee' since they haven't signed a trust agreement (though maybe they should?), but since they do handle plan money....? Obviously, it would be great if everyone would just play nice. But in the absence of that, any ideas as to what I can lean on? I'm perusing my basic plan document, but so far it's not that detailed."