"Is anyone willing to send me a copy of a model ESOP QDRO? In Maryland where I practice the law with respect to vested and non-vested 401(a) benefits seem to be an out of step with the manner in which ESOP Administrators are willing the allocate the benefits to the Alternate Payee."

"Calendar CB plan. All rank&file terminated in 2025 and paid out in 2026. Only owners left in the CB plan for 2026 and on. Just obtained a PBGC exemption letter stating PBGC coverage no longer applies effective 8/15/2026. As the CB plan was covered by PBGC during the earlier part of 2026, can they still get 25% DC deduction for 2026 or now that no longer PBGC covered, they need to be limited to 6% deduction limit for 2026?"

"Business has a SIMPLE IRA program, follows the rules to terminate it mid-year and replace with a qualified 401(k) plan. Partners are self-employed, do not receive W-2s, they do receive self-employment earned income from the business. Would you pro-rate their compensation for the year, to apply a portion of it to the SIMPLE and a portion to the 401(k) plan? Given that compensation occurs as of the last day of the year, that doesn't seem the right answer to me. Yes, deferrals can occur throughout the year, the IRS made that clear somewhere along the way, but end of year actual comp has to be sufficient to support it. If a person can make their deferral election all the way up until the last date of the year, because that's when their compensation is deemed to occur, then I would think the SIMPLE portion of the year would have $0 compensation and all of the compensation would be for the 401(k) plan. Related question -- employer with self-employed earned income folks has a 401(k) plan, plan terminates mid-year. Since it terminated mid-year do the SE Income folks have compensation for plan purposes for that period, such that they could have employer contributions, deferrals, safe harbor etc? If the answers to those to scenarios are different, why?"

"I have a Plan that keep waivering between 70% and less than 60% depending on the contributions deposited (or not deposited) by the plan sponsor. Election Forms for a bifurcated lump sum were sent out to eligible terminated participants. The participant signed and returned their election form a few days before the new AFTAP was certified below 60%. Can we proceed with the payout on the basis that it was signed and received by the plan sponsor prior to the new certification?"