"I have a client that is a 50% partner in Company A. Company A is a 50% partner in Company B. The client does not have direct ownership of Company B. The income of Company B, flows through to Company A, then to my client. Assuming the income reported to the client from Company A, is subject to SE tax, can he participate in the plan of Company B? This is assuming Company A & B are not part of a controlled group under pension law."

"We have a plan with 2 participants (correction: employees) 100% Owner and another employee who is an HCE (but not a Key Employee). The plan excludes the HCE by name and only the Owner contributes to the plan. The Plan is Top Heavy. The plan passes coverage testing, since there are no NHCEs. Does the plan have to fund the Top Heavy Minimum 3% to the HCE who is excluded from the Plan?"

"Plan is a safe harbor 401(k) using the safe harbor match to satisfy the safe harbor provisions. Plan includes a prevailing wage contribution that offsets employer contributions. My understanding is that the prevailing wage contribution negates the top-heavy exemption available to safe harbor plans. However, if in every instance the prevailing wage contribution is used to offset the safe harbor match does that conclusion change? Do they still get the top-heavy exemption?"