"Joe Smith is a dynamic guy and formed a corporation 40 years ago that acquires and manages apartment buildings. He is the 100% shareholder. They now have over 60 apartment buildings. They collect the rents, pay expenses etc. The corporation has about 50 full time employees. The corporation (GLP, Inc.) has sponsored a 401(k) plan for about 25 years. Every year they make a 12% of salary contribution to all eligible employees and have for many years. Joe is also quite the artist and has over 100 sculptures and other pieces of art. To show his art he bought a large 7,000 square foot house and formed a Tax Exempt entity called HSB that owns the property and employs 12 full time employees. It is very popular and gives 3 tours a day 5 days a week. Joe wanted HSB to sponsor the same type of 401(k) plan that GLP has for years. So a 401(k) plan with the same provisions was adopted for HSB 10 years ago and continues today. I would think GLP and HSB would be related entities as Joe Smith owns 100% of GLP and has control of governance of HSB. Question: Sometimes employees of GLP become employees of HSB and vice versa. If both entities are considered related, must former employees of GLP be provided full benefit elections if they are right away hired by HSB? Or can their GLP plan benefits simply be transferred to the HSB plan if both entities are considered related?"

"Previously we had been using the rates from the Funding Table 2A (Post-ARP/ILJA 25-year segment rates) for our calculations. This year it was: Tier 1 -- 4.75 Tier 2 -- 4.81 Tier 3 -- 5.50 However, I believe those rates are no more (or maybe I'm wrong). What are we supposed to use in their place?"

"I am always second guessing myself. A 62 YO who is still working wants to roll some of his plan money into an IRA. He is older than age 59-1/2. Plan is designed with 59-1/2 as the normal retirement age. No problem here ... right?"