Is it permissible to use Safe Harbor money as a source for paying insurance premiums? Participant is under 59-1/2. If so, what are limitations?

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I am trying to understand the contribution limits to a solo 401K plan and the interaction with deduction limits for self-employed (SE) health insurance. Per IRS instructions, the health insurance deduction is limited to net schedule C income less 1/2 SE tax, less retirement plan contribution. (https://taxmap.irs.gov/taxmap/instr/i1040gi-010.htm#w24811v09) The main issue seems to be: if the retirement plan contribution is too high, you lose/reduce the health insurance deduction, which is a result I want to avoid. Here is my example and understanding: Net Schedule C profit $20,000, Health Insurance premium $8,108, 1/2 SE tax $1,413; maximum total contribution to solo 401K without loss of insurance deduction is $10,479 ($20,000 minus 1,413 minus 8,108 is $14,479) and contribution to 401K plan is made up of either $10,479 employee contribution or $6,762 employee contributions plus 20% employer contribution of $3,717 ($20,000 minus 1,413 equals 18,587; 20% of $18,587 is $3,717). Is that right? And what about the over age 50 catch-up contribution of $6,000? I'm not sure if that's permitted in excess of the foregoing contribution without limitations (so total contribution to solo 401K would be $16,479 -- $10,479 plus 6,000).

Client was self-administering his solo-401(k) from 1/1/2015 (effective date) through 9/1/2017 (when employees became eligible). Since then, my company has been administering the 401k. I had thought he was under the $250k threshold before this year (lesson learned: don't rely on client's assumptions). Assets on 12/31/2015 were less than $80,000; assets on 12/31/2016 were more than $250,000 but no Form 5500 was filed. I'm starting to work on the 5500 via DFVC. [1] We don't need to file a 2015 5500, correct? (Nothing about DFVC will require a 5500 for 2015 and a 5500 for 2016?) [2] Should the delinquent 5500 for 2016 be filed on a 2016 version of the form, or on the 2017 version of the form? [3] This will be the first filing for the plan effective 1/1/2015. Will my 2016 Plan Year be 1/1/2016 through 12/31/2016, or 1/1/2015 through 12/31/2016 (i.e., ncluding all contributions made for all years in this first 5500)? [4] The client should first file the late Form 5500 and then (immediately) file and pay for the DFVC, correct?

If a doctor is a 79% partner at a surgery center and regularly performs service there as a sub-contractor, he is an affiliated service group and can't have a 1-person plan on the side. If an accountant is a 79% partner of a manufacturing firm and regularly performs services there as a sub-contractor, he or she can have a 1-person plan on the side since the manufacturing company is not a service organization. Seems unfair but legitimate. Am I misinterpreting?

Sponsor would like to provide accelerated 100% vesting for a group of employees who are terminating in order to work for a new hospital. There are a mix of HCE's and NHCE's. How does the BRF test get performed? I understand that 2 tests are involved: The Ratio Percentage test, and the Nondiscriminatory Classification test. For the Ratio test, what numbers do I look at? For example, the number of NHCEs who are benefiting under the 100% vesting divided by the number of NHCEs not benefiting who are not already 100% vested, and likewise for the HCE group? The plan has 3-year cliff vesting, so obviously many HCE and NHCE are already vested and staying with the employer.

What happens when a collective bargaining agreement differs than the terms of the plan document? Possibly the CBA was amended to provide a different match and employer contribution and the plan document was not amended accordingly, which I think can happen often. Some pre-approved documents have a check box to defer to the CBA. However, if the plan does not have this provision, which takes precedence? The plan or the CBA?

Is compensation that complies with IRC Section 409A eligible for 401(k) deferrals?