"It is my understanding that residents (not citizens) of U.S. territories would not be excluded as nonresident aliens, but that nonresidents aliens of the U.S. territory would not have U.S. source income and therefore would be excluded. Am I correct in that understanding?"

"Client has already deposited the 4% Safe Harbor Match. The next tier is a 6% Discretionary Match. Client only wants to deposit $20,000 of the $29,000+. Can he do that? If yes, can he just allocate by a set percentage or by salary amounts, which would be discriminatory very much in his favor."

"Partic termed 12/27/2025. Got commission check 2/12/2026. Plan includes post severance. So do I include the comp in '25 or '26?"