"A doctor is retiring but will be receiving payments based on A/R receipts for the next 6 months. 401(k) Plan defines compensation as 3401(a) comp and A/R payments are included in the income. Would these A/R payments be considered Post Severance Compensation (of course to 2.5 months/last day of plan year) or No?"

"I have a new client who started a Solo K for her and her spouse in 2017. When they set it up they chose Immediate Eligibility. They excluded Hourly employees as a class (some of them reaching Age 21 -- 1 YOS.) They have had hourly employees (over 23 of them) over the years -- some reaching Age 21 and 1 YOS -- but have never allowed them in the plan. My question is -- can you exclude Hourly employees (w-2) as a class -- but also select Immediate Eligibility? It would seem to me that this is discriminatory....but I do know that Hourly can be a little tricky."

"Owner-only 401k plan. Owner deducted 23k for 2025 on the W-2 but deposited just now. What kind of correction is needed, if any? If need to adjust, I am assuming DoL calculator cannot be used, correct? What other means can be used? Let's say the correction is $100, is this a deductible expense? If yes, would be for 2026, correct?"

"Now that inflation measures through August are released [https://www.bls.gov/news.release/cpi.nr0.htm], is anyone up to calculate an estimate of likely 2027 inflation-adjusted amounts for retirement plans?"