"Wife has an LLC with no employees. Husband has an LLC with no employees. Both own 100% of their own LLCs. The Wife's LLC pays the Husband's LLC. It is not clear if the Husband has any other source of income in his LLC. They both would like to set up a solo 401k plan. Do they need 2 separate plans or could both LLCs adopt the plan and only set up one plan?"

"I have an owner who is terminating his small 4-employee Profit Sharing plan, and turns 73 in 2026. typically we would make sure that a participant takes their (generally already existing annual) RMD prior to rolling the remaining funds, however he technically has until 4/1/27 for the 1st RMD. Is it ok to let him defer and allow all monies to transfer to an IRA now? this is assuming he may want to defer, and I'd like to have an answer ready, partly for myself and any future scenarios. He may not care and want it this year. He has a significant balance so may not want two taxable required distributions in 2027."

"I'd like to get the group's opinion on how the Actual Deferral Rate is calculated in a 401(k) Plan has a discretionary matching formula of 50% up to 10%, when different exclusions apply for match than for deferrals, defined below. We have a differing of opinions on how the match should be calculated. Method #1 calculates the ADR based on deferrals and plan comp for deferrals. Method #2 calculates the ADR on deferrals and plan comp for match. Method #2 produces a higher% which increases the match amount but doesn't exceed the maximum match available based on 5% of match comp.... I understand the testing implications (ACP, 414(s), BRF) are separate issues here."