"Company started 2 plans in 2025, both with vesting starting with inception of the plans (both calendar). Joe terminated later 2025 (he quit) and gets no monies because terminated with 0% vesting in both plans. He was eligible as of 1/1/2025 (DOH goes back a few years) The company wants to rehire him in 2026 so no break in service but want to exclude him from benefitting under both plans. He would have a unique job category. So, if they sign an amendment now and then rehire him a few months later (all during 2026), is this a discriminatory approach? Another approach is to have the amendment signed in 2026 but rehire him in 2027 but that is not what they want to do."

"401k/SH match/PS combo with CB plans. Top heavy is provided by DC plan. PS allocation is everyone in their own group. Plans are top heavy. DC plan eligibility for all sources is age 18 and 6 months with entry 1st of month following completion of 6 months service. CB plan is 21/1 with dual entry. Gateway is required at 7.5%. During 2025, the TPA handling the DC plan changed the provisions unbeknownst to me:

• Removed last day and hour requirement for PS contribution
• Made top heavy requirement 5% defined contribution minimum as written in the document for combo plans.

For top heavy, must be employed on last day. No SECURE 2.0 amendment for "no top heavy for otherwise excludable employees". A few different questions as I confused myself (do not work with SH match in combo plans in general): For an HCE but non-key who is excluded from CB plan categorically: HCE made a deferral and received 4% SH match, but they do not want to allocate any profit sharing. What is the top-heavy requirement? Do I need to provide additional 5% PS allocation? For non-HCE employees who became eligible during 2025 due to 6 months eligibility:

• Employee enters the plan during the year after 6 months of service
• Terminated before EOY
• Made deferral and received 4% match
• Not in CB due to 1 year wait

Do I need to provide 5% top-heavy PS allocation? How about for the same employee who was employed at EOY?"

"D, the 100% owner of an S-corp, passed away in 2018. Ownership of the business passed to D's two sons who worked there (and were already participants) 50/50, and they also happened to be his 50/50 beneficiaries. D was in RMD payment status, so we've been continuing to calculate his RMD each year and splitting it between the two sons. Since D passed away pre-SECURE, are there any timing issues I need to worry about for the distribution of D's entire balance? The post-PPA plan document says that the beneficiaries 'may' elect the 5-year rule."