"We have a client that froze it's Cash Balance Plan as of January 1, 2025. So, the facts (I believe): [1] The Normal Cost for the year is $0. [2] The Amortization Schedule is negative. [3] The assets are slightly greater than the Funding Target. Under this scenario, is it accurate that no contributions are owed for either plan (the Profit Sharing becomes discretionary I believe)?"

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"If I understand correctly, an existing plan established prior to SECURE 2.0 that moves to a PEP, and in the process terminates its original plan, still gets to grandfather in not requiring auto enrollment, assuming the PEP allows some plans to carry forward this grandfathered arrangement. On the same topic of auto enrollment and PEPs, a new small plan that would normally get a waiver from auto enrollment can still get that waiver in the PEP, again assuming the PEP allows for such flexibility."

"Has anyone dealt with a child support order or judgment directed to a 401(k) plan? The participant reportedly owes approximately $90,000 but currently has only about $1,500 in safe harbor contributions in the plan. The plan's financial advisor has indicated that the order must be honored. Is that correct?

• Must the order satisfy the requirements of a QDRO before any plan assets can be paid?
• Can the plan be required to make an immediate payment if the participant does not otherwise have a distributable event?
• Could the order apply to future contributions, or only to the participant's current account balance?
• Are there any particular procedures or notices the plan administrator should follow upon receiving this type of order?

Any input or experience with a similar situation would be greatly appreciated."