"Am I reading this right? SECURE says that if I implement a PS-only plan today for a 2025 plan year, then there's no 5500 for 2025 because it's retroactive and I just check that box on the 2026 5500. But if I was paranoid and had the document executed on December 31, 2025, then a 2025 Form 5500 would be required?"

"In an equity transaction, the buyer maintains both a 401(k) and an ESOP. Following the acquisition, must the buyer credit the acquired employees' pre-closing service, previously recognized under the seller's 401(k), for purposes of eligibility and vesting in the buyer's ESOP?"

"Plan sponsor had a 401k plan and ESOP. Both plans were terminated and all plan assets were distributed. After the distributions took place the TPA informed us that there was a 415 failure and corrections (refunds and forfeitures) would need to take place. How is that handled when all of the plan assets have already been distributed and rolled over to IRA's?"