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June 9, 2026

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PensionPro created a topic in Plan Terminations

Vesting at Plan Termination

"Does someone here have insight or experience into whether the IRS would require full vesting for participants who incurred 5-BIS but the unvested amounts were not forfeited? i.e. the unvested amounts were eligible to be forfeited but were not actually forfeited. Thank you for your thoughts!!"
3 replies so far   |    Click Here to Add a Reply

Abby N created a topic in 401(k) Plans

Updated Safe Harbor Notice for Comp exclusion required when Notice language not directly impacted?

"Plan with safe harbor match is going to be amended mid-year to exclude bonus from definition of compensation. Safe Harbor notice currently refers to SPD for definition of compensation. Is an updated safe harbor notice required to be distributed since no change is being made to the notice? I don't think SMM notice timing is impacted, but curious what others think. Thanks for your thoughts and help!"
1 reply so far   |    Click Here to Add a Reply

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