"Anyone else experiencing plan sponsors who didn't pay attention to guidance re their HPI's for 2026 contributions? Two situations: [1] Active HPI employee maxed their 401(k) already: Assuming their catch-up amount will be converted as an in plan Roth rollover and 1099-R will be issued. [2] Terminated HPI employee maxed their 401(k) already and still has their balance in the plan: We can also do an in plan Roth rollover, but it seems that we can distribute it as a Roth distribution. Intent if distributed is to do so by end of year. I'm wondering if the plan can authorize this distribution as a fix, even when the terminee has not requested a distribution?"

"The Chart of Maximum Benefits and Contributions has now been updated to reflect IRS Notice 2026-66, issued today."

"Plan transferred its assets into a MEP by 6/30 of a calendar yr plan and is being merged into that plan. For that reason, the plan as it was is filing a Final 5500. Just wondering if the final 5500 would file as of 6/30 like a plan term that liquidates its assets, or 12/31 since it's not exactly a plan term."