"DB plan. Client turned 73 early 2026 so RMD is due 4/1/2027. A two part question with the assumption plan terminates during 2026: Scenario one -- distribution occurs during 2026 therefore he needs to take an RMD during 2026, correct? Scenario two: -- distribution occurs in 2027, what are the RMD requirements, one for 2026 and one for 2027 as distribution occurred during 2027?"

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"I have a client that has a 6 month 498 hours wait for deferral and 6 month 1,000 hours wait for profit sharing, with quarterly entry. My question is: If a participant does not satisfy the required number of hours in the first 6 months, on what basis do you continue to track the hours before they are allowed into the plan? I believe that you continue to track it quarterly until the end of the plan year, and if they do not satisfy the hours requirement by then, they essentially start over next plan year and as soon as they hit the required hours they are let into the plan on the following quarterly entry date. Am I looking at this incorrectly?"