"Plan excludes Holiday bonuses. Owners (the only HCEs) don't take that bonus. Plan is failing 414(s). How do I correct it?"

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"Sponsor wants to pay the PBGC premiums directly from plan assets however, 2026 instructions are specific on no paper check. Has anyone dealt with a situation like this and if yes, what was the solution? Not sure if the plan can transfer the premium to the sponsor and the sponsor can then pay PBGC."

"I know the Gateway for plans being tested together (Cash Balance & 401(k)) is generally 7.5% (but it's not required). My question is though, does that 7.5% include the Safe Harbor if it's being done? We are now installing a Cash Balance Plan, but there is an existing 401(k) Plan that is already giving a 6% Safe Harbor. So, I wanted to make sure that to satisfy the Gateway we only needed to give an additional 1.5% into the Profit Sharing?"

"CB plan effective 2022 One lifer Is delinquent for the following (has initial document, not sure if cycle 3 is done): [1] 5500EZ filings for 3 years -- easy to fix assuming no letters received from IRS. [2] Schedule SB certifications for 3 years as no valuation has been done. [3] AFTAPs for 2023 and on -- first 5 years rule may help here. Has been depositing same amount each year and taking deductions. Any suggestions/comments on what to do on to correct all this and bring the plan into full compliance?"

"I'm a software engineer with a compliance background, and I've spent the last few weeks reading this board and talking to a handful of TPA owners and administrators about the tools they run on. Nothing built yet, and I'm not selling anything. The pattern I keep hearing: Relius is winding down, ftwilliam is solid but the compliance module is thin, and a lot of the real work -- cross-tested allocations, combo plan testing, controlled group questions -- still ends up in Excel. Two questions for people who do this every day:

1. If one piece of your annual cycle could be automated properly, which one?
2. What's in your personal spreadsheets that the software should do?

Happy to share a summary of what I hear back with anyone who's interested."

"Could we recharacterize catch-up contributions from the prior calendar year when there is unused catch-up in the prior calendar year but not in the current calendar year? For example plan year is 7/1/2025-6/30/2026, Participant is catch-up eligible in 2025 and 2026. He deferred $23,500 for calendar year 2025 (so no catch-up in 2025 even though he was eligible), and he deferred $32,500 (used full catch-up limit) from 1/1/2026 to 6/30/2026. Plan fails ADP test for PYE 6/30/2026. Can $7,500 of the 2025 catch-up be used to recharacterize excess contributions as catch-up?"