"We have a plan that has moved from a group variable annuity to a mutual fund based investment arrangement. Do I need to file a schedule D if the plan only has mutual funds? As from our knowledge it does not meet the 4 required entities to file a schedule D."

"Terminated participant took final distribution. Nonvested portion has been forfeited. As this was the only non-key participant, the full forfeiture account balance is from this participant. Plan has since decided to make a PS contribution for the prior plan year, and this participant is due a top heavy min 3% contribution. Plan doc allows forfeitures to be used towards top heavy minimum contributions. Doesn't seem to feel right, but any reason the top heavy minimum contribution cannot come from participant's own forfeitures?"