"Background: Non-Electing 403(b)(9) Church Plan, 2026 Limits apply. Participant age 50: Includible Compensation = $80,000, Deferrals = $8,000, Employer Contributions = $72,000.  ... Is there any instance where the employee deferrals in this scenario would be considered as age-50 catch-up contributions, avoiding an excess contribution scenario? Does the timing/order of the contributions matter? (For example, if first the employer contributions were made and maxed out the 415(c) limit, could deferrals made after that count as catch-up contributions?)"

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"A 401(k) plan allows for Roth contributions. It also contains a provision limiting deferrals to 10% of participant compensation. A participant contributes 12% of their pay in both ED (pre-tax) and Roth throughout the year (1/1/2025 through 12/31/2025). It is now just discovered and deemed an operational failure for not following the terms of the plan document. The plan document does not outline how this should be corrected. The plan sponsor is self-correcting under EPCRS. Is there any guidance on how to determine what excess to refund? (given that the participant deferred both pre-tax and Roth) Is it last in -- first out? Is it prorated somehow? Or is there no guidance on this and the plan sponsor should just choose something and be consistent?"

"Plan that is terminating has only one participant with balance in SDB and the security is currently not tradable. the Plan sponsor wants to close the plan what option do we have? Can the plan sponsor direct to move the SDB to a different fund?"

"I have a plan transferring to a PEO with a MEP ... Will this be a plan termination or just a transfer of assets? Not sure with MEPs if the plans involved keep their plan names or the MEP is a totally different plan."