"401k plan with SHNEC and profit sharing. The partners have their valid deferral elections in place by 12/31/25 to both do the max. We sent a contribution report telling them to deposit the SHNEC and PS and also the deferrals for the partners before the due date of the tax return.... and they forgot to do the deferral part. 2025 taxes are filed. What recourse is there for the partners at this point? I thought I remembered that it was treated like a missed deferral opportunity for them? Appreciate anyone pointing me to where this is covered."

"A fiduciary assembling an ERISA rule 404a-5 disclosure to participants and other investment-directing persons plans [plans] to use a 'Sample Glossary Of Investment-Related Terms For Disclosures To Retirement Plan Participants' collected by The SPARK Institute, Inc. and other trade associations and related charities. The document the fiduciary has is labeled 'Version 1.01 April 26, 2012'. A visit to [the the SPARK website] shows that 2012 version. But is that first version still the current version? If not, what is the current version?"