"I'm trying to find a SEP IRA document for a Client that allows for a SEP IRA to stand behind their Cash Balance Plan. Is anyone aware of a company that provides that? We know we CAN NOT use IRS Form 5305-SEP."

"I want to make sure that I understand the ACP test correctly. Example:

• Safe Harbor Plan -- 3% non-elective
• No matching contribution
• After-tax contributions are allowed

If the NHCE ACP is 0%, then no HCE can make an after-tax contribution. If the NHCE ACP is 2-8%, HCEs can make after-tax contributions of the NHCE average plus 2% If the NHCE ACP is above 8%, HCEs can make after-tax contributions of the NHCE average x 1.25 If so, it sounds like the sponsor would need to add some form of a matching contribution (possibly only to NHCEs) if they want to offer the ability to make after-tax contributions."

"When terminated participant account balances are under the net fee their distribution would pay to be distributed, their accounts are forfeited. Example:  account balance = $90 but distribution fees = $100. I'm curious what kind of notification these terminated participants get? Also, what if it's a Roth account balance?"