"Assume an employer lacks money to make employer-provided contributions to Trump accounts. Assume the employer, in its circumstances, does not fear any effect about coverage or nondiscrimination for any retirement plan, health plan, other employee-benefit plan, or fringe-benefit plan. Should an employer provide the convenience of an employee's voluntary payroll-deduction contributions to Trump accounts? Why or why not? Should an employer provide information about Trump accounts? Is it best for an employer deliberately to do nothing about Trump accounts?"

"We are discussing the application of Treas. Reg. Section 1.414(v)-2(c)(3)(iii)(C) and would appreciate industry perspectives. Assume:

• 401(k) plan requires ADP corrective distributions to three HCEs
• One of the HCEs has room to recharacterize the refund as catch-up. The HCE is an HPI so it will have to be recharacterized as Roth

Are you interpreting the regulation to require that the actual recharacterization transaction be completed before any ADP refund distributions are issued for the plan? Or are you treating the regulation as requiring only that the recharacterized amount be properly accounted for when determining the excess contribution/refund amount, regardless of when the recordkeeping transaction is completed?"

"We run a small TPA Recordkeeping firm. While we've moved most things to electronic forms, we still have filing cabinets full of various old documents. The biggest one is distribution request forms mailed to us from participants, as well as inactive signed plan documents back when we handled those on paper. How long do documents like these need to be retained, or is it indefinite?"

"Ex-spouse was awarded by QDRO part of employee's 401k benefits. The plan was for spouse to pay the income tax and with the rest, buy the employee out of his portion of their equity in their house. After the QDRO was reviewed and found proper, a 'tax advisor' told the ex-spouse to elect to rollover the awarded benefits to an IRA. The ex-spouse did so, only to later learn that to take the money out of the IRA, she'll face a 10% early withdrawal penalty on top of the income tax. The rollover to the IRA took place 40 days ago. I've been contacted by the divorce attorney for the ex-spouse, in hopes of being able to remedy this and avoid the 10% early withdrawal penalty. I do not know if it would work, but since it has been less than 60 days, can the ex-spouse cause her IRA custodian to return the funds to the 401k trust, and then take a payout of the awarded benefits directly from the 401k plan and avoid the 10% early withdrawal penalty? Any other suggestions?"

"[Client records appear to show] missing Roth deposits for the last few payrolls in 2025.... [E]ach deposit made was missing the same exact number -- $110.09.... [The file includes] a listing of payroll contributions and typed next to the Roth it says 'loan payments'. However, they were reported on the W-2 as Roth. Since they are both after tax, is it ok to leave as loan payments and just reduce that amount on the admin reports. They obviously won't tie to the payroll/W-2. I just wasn't sure how the Roth affects the 1040 (if it does at all)."