"We just took over a plan with a unique Safe Harbor formula and I just wanted to make sure it was acceptable. The formula is: 100% of the first 1% deferred + 50% of the next 5% deferred So, you basically get 3.5% if you defer at least 6% (instead of the typical 4% of comp if you defer at least 5%). Is this an acceptable formula? Just not one that I've seen before, so I wanted to double check."

"If you have transitioned from the desktop version of CalcAir to the cloud-based platform, have you been satisfied with the conversion? We are considering a move to the cloud and would appreciate any feedback on your experience, including:

1. How easy was the conversion process?
2. Were you able to successfully migrate your historical data to the new system?
3. If you manage large plans, how has the cloud version's performance compared to the desktop/on-premises version, particularly during busy season?
4. Have you experienced any system outages or downtime during busy season?
5. How responsive and effective has CalcAir support been when issues arose?
6. Have you noticed any lag in calculations or other performance or security concerns?
7. Were there any additional challenges or unexpected issues with the cloud-based platform?

Any insights or lessons learned would be greatly appreciated."

"We had a plan with 4 sponsors -- a controlled group. In 2025 2 of the sponsor's participants were spun off to a new plan in anticipation of those 2 sponsor being sold in 2026 and no longer being a controlled group. We were told to make sure the new plan for the spin off had the same effective date at the original plan so that it was clear it was a continuation and not a new plan that would be subject to the auto enrollment rules. For the first 5500 for 2025, for the plan's effective date, do I use the original plan's effective date from a prior year with a full plan year -- or the date of the spin off and show it as a short 1st year?"

"Client found that their payroll system was not accurately calculating match for employees participating in Catch-Up. The correction should be to make up the missed match along with any earnings, correct? And there is no waiver or anything (Similar to missed deferrals caught early enough to avoid the need for a QNEC) that exists for match, is there?

"That said, if they do not correct this during the year, these employees should be made whole when the company funds their year-end match true-up. I have never seen these include earnings.

"Is there any reason for this and is there anything the client should consider before choosing one option versus the other? If "correcting" this with the true-up and not funding earnings an issue? Is there a reason that this should be done with earnings because it violates any rule?

"The client is the one who brought this up as they don't see why it should matter how they do it as long as they do and I want to make sure I explain what they're missing, if anything."

"The proposed rule would establish a safe harbor allowing approximately 2.8 million group health plans covered by ERISA to provide required documents digitally. Group health plans currently print and mail up to 11 billion sheets of paper each year. The department estimates the proposal could save group health plans $3.9 billion over 10 years while giving participants and beneficiaries easier, more reliable access to their health plan information. Any comments?"

"Beginning in calendar year 2026, HHS guidance provided a new premium growth measure that captures increases in individual market premiums in addition to increases in employer-sponsored insurance premiums for purposes of calculating the premium adjustment percentage for the 2026 benefit year and beyond. For plan years beginning in calendar year 2027, the Required Contribution Percentage for purposes of § 36B(c)(2)(C)(i)(II) and § 1.36B-2(c)(3)(v)(C) is 10.22%. Full text of IRS Rev. Proc. 2026-26 is here."