"Attached is a summary of sections from the Divorce Decree and the QDRO draft. Also included are comments made to the attorney regarding the QDRO along with the attorney's response. We have some real issues with the attorney's response and wanted to reach out to the BenefitsLink community for any insights. Thanks in advance for all comments. Not sure if it makes any difference but the participant stated to us that his spouse was entitled to the exact amount listed in the divorce decree, not a penny more or less."

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"Division A employees are covered under Plan A. Division B employees are covered under Plan B. Employee E transfers from Division A to Division B on January 1, but continues to participate in Division A plan till May 31 before the error is discovered. It only affected one out of about 25 employees. The plans have the same provisions. Does EPCRS provide any guidance on fixing this type of failure? Our thoughts in order of preference are: [1] Move the contributions for the five month period to the Division B plan from Division A plan. [2] Do a retroactive amendment stating employee E is excluded from the Division B plan and included in the Division A plan for January through May, or [3] this does not make sense but -- treat it as a missed deferral opportunity in Division B plan and impermissible contributions in the Division A plan?"

"I recently took over a plan that was begun in 2024 in brokerage accounts. It is moving to a platform in 2026. They are asking about 'when was the last 'annual participant fee disclosure notice' sent to the participants. I have no idea, but not sure how one prepares that when all participants are in separate brokerage accounts and the broker is not helpful at all. (Fidelity brokerage for reference). Any feedback or suggestions appreciated."

"This is an AFN related question as I am not sure the info is correct for calendar 2025. My valuation program provider generated an AFN with 2025 PBGC maximum benefit however payable in 2026 and they think this is the right way to reflect on the AFN with the new changes. In the past, before they changed their programming for 2025, it would have given me 2026 PBGC limit and payable 2026. I have it checked it with another valuation program provider and it provided 2026 PBGC limit and payable in 2026. Anyone checked this?"

"A nongovernmental, nonchurch higher-education employer established, and maintains, a Section 403(b) plan. The plan always has provided nonelective contributions. In the beginning, the only vendor was TIAA-CREF. Later, the plan allowed Fidelity and Vanguard. More recently, the employer discontinued contributions to anything beyond TIAA-CREF. But participants with a Fidelity or Vanguard contract may keep it. The plan administrator's Form 5500 report and audited financial statements for every year have consistently included the Fidelity and Vanguard amounts in reported-on plan assets. For a plan restatement this year, someone instructed a plan-documents technician, who is not associated with me, to add a mainstream small-balance cash-out provision. The employer/administrator has only a fraction of one employee looking in on all employee benefits, with little attention on the retirement plan. Unless they can rely on TIAA, they'll be unable to administer the cash-out provision. Whatever service TIAA might offer to help implement a cash-out provision, I worry that TIAA would apply it looking only to TIAA-CREF's records, without records of account balances at Fidelity or Vanguard. If it matters, the plan now is on TIAA's RetirePlus Pro service. Am I right to worry? If my hunch is right, following TIAA's cues on who gets a cash-out would result in some involuntary distributions contrary to the documents governing the plan and contrary to ERISA. Although my scope excludes plan design, I feel I should warn my client that it's unwise to adopt an optional plan provision if the employer/administrator is not confident about its ability to administer the provision. Am I on the right track? Or is there some bit of legal or practical knowledge I'm missing?"