"An individual worked for 2 unrelated employers in 2025 and deferred into separate 401k plans. They deferred $15,000 into Plan A and $15,000 into Plan B. They are not catch-up eligible and they need a 402g refund of $6,500. Based on what I am seeing in the regs, the individual ultimately determines which plan holds the excess. If you go by the last-in, first-out method -- Plan B would issue the refund. But, Plan B has a very generous match and the individual would have to forfeit some of his match if the refund comes from Plan B. Can the individual choose Plan A as holding the excess? Or, can they designate a portion of the excess from Plan A and a portion from Plan B? For example, can they request $3,000 to be refunded from Plan A and $3,500 refunded from Plan B?"

"This is for a cash balance plan, so QJ&S applies. Participant J and spouse S got divorced in 2016. There was no QDRO because as part of the divorce, S waived her rights to J's benefits (kind of....), so nothing was ever provided to the plan sponsor or us as TPA. We never knew or cared about this. Fast forward to now and we're terminating the CB plan. J calls us because the standard distribution package asks for the spouse to sign if married. J says that he was married, but now he's concerned because in the divorce paperwork, it clearly says that S waives her right to J's benefit in the 401k plan, and that J attests that he is a participant in no other retirement plans. Like many participants, J didn't understand what the CB plan really was. [It's not relevant, but at the time his balance in the 401k plan was $20K and his lump sum benefit in the CB plan was $3K.] Now J and the plan sponsor are wondering what to do. Obviously, the best answer is 'check with an attorney'. I told them without a legal opinion or a QDRO, we can't split J's CB payment. Any other suggestions?"