"For the 2022-enacted 'saver's match', Internal Revenue Code Section 6433 provides the Treasury pays the credit 'as a contribution' to the eligible individual's applicable retirement savings vehicle. Whether [1] an eligible retirement plan or [2] an Individual Retirement Account or Individual Retirement Annuity, a plan or an IRA is not an applicable retirement savings vehicle unless it 'accepts contributions made under this section[.]' I.R.C. (26 U.S.C.) Section 6433(e)(2)(C).

"Could a plan sponsor design a plan not to accept a Section 6433 contribution? If so, what factors might influence a plan sponsor's decision-making about whether to allow or refuse saver's-match contributions? A Section 6433 contribution gets some treatments and restrictions that could be different from those of other elective-deferral amounts. Does this affect anyone's analysis and decision-making? Accepting saver's-match contributions likely requires yet more separate subaccounting. Does that affect decision-making? Imagine a plan easily would meet all coverage and nondiscrimination conditions without accepting Section 6433 contributions. Might that affect decision-making? What else should an employer -- or a service provider -- think about?"

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"Would anyone happen to have a 401(a)(4) test on an Excel spreadsheet? I had one a math/Excel genius put together years ago but it's not working correctly. It saved time from entering and reentering numbers into Relius."

"I'm curious what people are doing in practice right for 5330 filings. Are you still filing paper 5330s and relying on the 'lack of authorized vendors' documentation? Or has your firm found a workable e-file solution? The IRS list still shows basically one authorized provider -- has anyone actually used them, and how was the experience? Also curious whether firms are absorbing the preparation cost or passing it to the client, and whether anyone has pushed back on the IRS or their software vendor about the lack of a straightforward filing path. It feels like this has been 'coming soon' for a couple of years now."

"For better or worse, we made a call early on after the enactment of SECURE 2.0 to have our clients use the increased force out limit of $7,000. We informed them of same and have been administering the plans accordingly, figuring we'd have been able to get the amendments done over a fair span of time. When the formal amendments from our doc provider not coming until December 2025, we've been in a pinch for time to get those done. On top of that, the Cycle 4 DC restatement window opens later this year. We're not thrilled about having to complete the amendments and then immediately restate the documents for everyone. Has anyone heard any rumblings of an extension on the amendment deadline to coincide with the restatement window? That would make a lot of sense and make my life MUCH easier for the next 12-16 months."