"HCE retires and is requesting a rollover of 100% of his account balance. The document states that distributions are paid out: immediately The plan fails the ADP test every year and he is due a refund. Should the plan pay out all of his account, except for current year contributions? or do we hold until after the ADP test is completed next year?"

"SH 3% plan. No excluded classes of EEs. Company is a med practice and I just found out that they have contractors ('Associates') that are paid via W-[2] There is one Associate who has met initial eligibility and has been given the Safe Harbor contribution, and for whatever reason, doesn't want to be a part of the plan, including the Safe Harbor contributions. EE is not deferring. What are some of the options? Client doesn't think EE will want to switch to 1099. Client is OK with amending document to add an exclusion, but would this be able to stop the current EE from receiving any future contributions? It is only 1 EE who will be HCE for 2026. If so, would this amendment be allowed, say 8/1?"