"How valuable do you find tax advisory services as an employee benefit? We're considering introducing a perk that allows employees direct access to a CPA for their personal tax queries and end-of-year filing support, all managed through a familiar platform like Slack/teams/inbox. I'm particularly interested in insights from those in HR or who manage employee benefits. Have you implemented similar financial wellness programs? What were your experiences and what feedback did you receive from the team?"

"The plan excludes Union employees for the employer contribution including safe harbor. The plan is opted for safe harbor non elective and HCEs are excluded for the SH Non Elective. The plan has totally 4 HCEs (2 union and 2 non union employees) and 2 NHCEs and both are Union employees. None of the employees received the SHNE contribution. Whether the plan is subjected to ADP for union employees and ADP ACP for non union employees if the additional employer match is allocated. My understanding is the plan is deemed to pass since the exclusion is not discriminate in nature against NHCEs and both of them are not received the contribution. Is there any other opinion on this?"

"Participant requests hardship withdrawal from 401k plan. No question that request meets requirements for valid hardship withdrawal. After check is issued participant changes his mind. He has not received the check and has not cashed it. Plan sponsor asked administrator to cancel the check and return funds to the plan. Administrator says 'okay -- no problem' just need you to sign a hold harmless agreement. In preliminary research I came across old posts here referencing informal IRS guidance that once the check is issued, the hardship withdrawal cannot be rescinded (based on the constructive receipt doctrine) and the funds may not be returned to the plan (because return of hardship withdrawal funds is not an eligible rollover into the plan). Can anyone provide a cite or location of this informal guidance or other authority for telling the administrator they are wrong and the funds cannot be put back in the plan?"