"For those of you working with 401(k), 403(b), profit sharing, safe harbor, or cash balance/DC combo plans, where do your current systems still make things harder than they need to be? A few areas I've been wondering about:

• Census cleanup and eligibility issues
• ADP/ACP or coverage testing edge cases
• SECURE 2.0 implementation
• Roth catch-up readiness
• LTPT tracking
• Payroll / recordkeeper data issues
• Contribution timing review
• Plan document provisions not lining up cleanly with system logic
• 5500 / plan-year workflow bottlenecks
• Client communication around exceptions and corrections

I'm not trying to bash any vendors or software. I'm genuinely trying to understand where experienced administrators still have to rely on judgment, spreadsheets, workarounds, or just knowing how things really work because the system does not quite handle the real-world mess. Where do you think better software would actually save meaningful time or reduce risk?"

"ADP ACP NHCEs 4.51% 1.21% HCEs 6.06% 2.55%"

"Based on documents from several different plans, I've operated under the assumption that a participant's non-defaulted loans from a DC plan reduce the vested portion of a total account balance, even though they do not reduce the overall total account balance for other purposes, such as for calculations of assignments to alternate payees (except where the loans would limit the assignable amount), because non-defaulted loans are considered assets of an account, even if they reduce the vested portion. Am I wrong, or do different plans handle this in different ways?"

"An employer has a Section 403(b) plan, elective deferrals only, with only TIAA-CREF. The employer is considering a different provider for ongoing Section 403(b) elective deferrals. The employer assumes it lacks power to remove assets from TIAA-CREF. Even if it might have some such power, the employer would be reluctant to interfere with an individual's choice to continue with TIAA or CREF for previously accumulated assets. If it matters, this governmental plan cannot be ERISA-governed, no matter what provisions or restrictions the employer might set. If an individual considers rollovers, if 59½, or Section 403(b) transfers from TIAA or CREF to the new provider: What exit expenses will that bear? Is there a lock-up on all or some of the TIAA credited-interest contracts? What else should an adviser to this employer or its participants tell them to worry about?"