"I know that there were numerous lawsuits filed following HHS' issuance of final regulations under Section 1557 of the [ACA]. These lawsuits challenged the validity of the regulations and HHS rescinded a portion of these regulations. As a result of these suits, are the section and the regulations still on the books?"

"I've been working for a company as a independent, 'temporary, seasonal' employee receiving a W2 since August 2019. I recently found out that I was eligible to enroll in their 401K plan since October 2019; however, i was never notified until recently (within the last few weeks). Nor was I automatically enrolled in 2022. All along, i believed that I was not eligible due to my employee 'status'. My immediate supervisor was not aware, either. I recently asked my supervisor if I should enroll now, but was advised to wait until HR gets back to us. It is my understanding that the company is required to compensate me for lost savings. i am highly compensated ($150+ annually), work 40 hrs/per week. In my previous jobs, i always enrolled in 401K and had the maximum allowable contributions, including 'catch up' contributions (I am over 70 years old), and yes, still work full-time. I'm waiting for HR at the company to get back to me with a resolution. in the meantime, I'd like to try and calculate what the compensation will be -- at least be in the ballpark. Is this something I can do myself?"

"Hypothetically, say we have a plan that strategically terminated and when paying out the benefits were told to roll them into an IRA. However, said owners put all of the money into the trust for a new plan they were setting up. How should this rollover be treated/tracked in the new plan? The new plan does allow rollovers, so no issue there."

"The Situation: I am the Alternate Payee in a Texas divorce (community property state). My ex-spouse holds two TIAA-CREF Retirement Annuity (RA) contracts from two different universities. Both are 403(b) Defined Contribution plans.

• Contract 1 (University A): 100% marital property. A straight 55% split is uncontested and straight forward.
• Contract 2 (PA University): Mixed asset. He had a substantial six-figure separate property baseline on our Date of Marriage. Crucially, all active contributions to this account stopped in the fall of 2015 due to move to Texas, but the account continues to generate significant daily interest that I am entitled to. The divorce date 11/2025.

The Decree: The decree explicitly awards me: '55% of the community property interest of the total vested account balance as of the date of transfer.... including any interest, dividends, gains, or losses on that amount arising since that date.' The Qdro will have to address 'since that date' more precisely. The Roadblock (TIAA Verbal Rejection): My family attorney initially worked on a standard subtraction formula for the PA university account (Current Balance minus Date of Marriage Balance = Marital Growth). However, before presenting a formal draft, he received a verbal rejection from TIAA administrators, who stated they will only accept a QDRO written as a 'fixed dollar amount or a percentage.' I believe the family attorney's wording to TIAA didn't satisfy their standard subtraction formula wording. Because of this, my attorney is now asking for the total months we were married while he contributed. It appears he is looking to apply a time-based coverture fraction to satisfy TIAA's request for a percentage. However, I am opposed to utilizing a coverture fraction. Applying time-based math to an inactive 403(b) completely ignores his massive pre-marital baseline and results in a severe financial loss for me under Texas tracing rules. TIAA doesn't allow coverture fraction but could blindly accept his marital fraction math. The losses would be in the six-figure range. My Proposed Workaround & The Communication Breakdown: It is possible my attorney is attempting to re-word the subtraction/subtrahend method to get TIAA to accept it, but I have provided specific language for that and received no response. Given that this process is being drawn out and the daily interest has not stopped, it is not in my best interest to accept a static fixed-dollar amount without accounting for the daily interest the account is actively generating while we wait. Therefore, I proposed we execute a Fixed-Dollar Agreed QDRO. I calculated the exact subtraction math, applied my 55% share, and added a projected daily interest buffer (based on the account's current known yield) to cover the estimated administrative processing time. Approximately 2.5 months from initial filing a Dro draft with TIAA, then to judge for a QDRO and TIAA review period of that QDRO to the final Date of Transfer. Unfortunately, communication has stalled. It has now been 5 months since the divorce was finalized, and my attorney has not responded to my proposed fixed-dollar workaround or my subtraction wording suggestions for 3 weeks. Attorney actively been working on the DRO since April 1st. My Questions for the Experts: Question 1: Given TIAA's verbal pushback, is there a specific way to draft the 'subtrahend / subtraction method' that TIAA administrators will actually except for a mixed-asset RA contract, or do they truly force a fixed dollar/percentage? Question 2: If TIAA refuses subtraction math, is the 'Fixed-Dollar Agreed QDRO' (where the ex-spouse and I agree to calculate the processing time interest privately, and submit only the final, combined flat number to TIAA) the standard and most equitable strategy to protect the Alternate Payee's award? Question 3: Is there any defensible legal reason for an attorney to apply a time-based coverture fraction to an inactive TIAA 403(b) under Texas law, or is he simply trying to appease TIAA's demand for a percentage?"

"I think employer Roth is irrelevant since Roth conversion is available but regardless, a client is asking. I asked ChatGPT which came up with a completely different reporting/taxable answer than what I was expecting and I was very clear and detailed in what I was asking. So I saw published pieces from 2024, post IRS Notice 2024-02, from two very reputable industry sources who you all would recognize. They indicate what makes sense to me -- the employer contribution is deductible, and the contribution is taxable to the employee when allocated and reported on a 1099-R. Interestingly ChatGPT said the complete opposite on both. I realize 'employer' Roth can sometimes be construed as the employer paying the Roth amount withheld from an employee's pay. But I couldn't have been more clear in my question to ChatGPT. My question here is I want to make sure nothing has changed since the 2024-02 notice; Roth Employer contributions are deductible to the employer and the taxable to the employee when allocated."