"I have a 457(b) plan that is changing its eligibility going forward. And one of the current participants will no longer meet the criteria. Can that participant still contribute and keep balance in the plan because he met eligibility previously?"

"The employer is merging into another and is required to terminate the Plan. The insurance company requires a 'market adustment' for its 'stable value' fund. The Plan is broad-based and the employer does not want its employees, who thought the money was safe, to lose money because of this 'market adjustment.' Is there any guidance that would allow for this, without making this a prohibited transaction or a contribution that needs to be counted for 415 or 401(a)(4) concerns?"

"The participant died with no named beneficiaries. The participant has 2 surviving family members, son and granddaughter. The 401K company said that IRS regulations state that grandchildren are not eligible to receive distributions. They asked for information about the estate with the expectation that the distribution would go to the estate. After a 7 or 8 month delay the check was distributed to the son. The son involved a litigation attorney to send a letter requesting the additional funds from the delay and then they responded with the distribution was done incorrectly and that the granddaughter should have received half. This notification happened 1 and a half years after the check was distributed. From a beneficiary how does this get corrected?"

"401(k) plan is closed MEP. Two employers share common ownership, but not sufficient to be related group. A 401(k) is not a pension plan. I don't see that the Schedule MEP should be filed for a 401(k) plan. I assume that plan sponsor should attached the same schedule that applied prior to 2023. Am I missing something?"

"How many actuaries work 85% or more of one's time on defined-benefit pension plans? How many actuaries work 85% or more of one's time on individual-account plans? For actuaries between those outer ranges, what's the split between DB and DC plans? Of work done for individual-account plans, how much (if any) requires an enrolled actuary's certificate ? Of work done for individual-account plans, how much (if any) requires math skills beyond those possessed by other educated people?"

"Suppose you have a 1 participant DB that started 1/1/2016. This is a plan that actually has always been more than 100% funded. There are no freeze consequences for the first 5 years of this plan if an AFTAP was not signed. So that would leave plan years ending 12/31/2016, 17, 18, 19, 20 with no freeze consequences correct? But if an AFTAP was not signed before 10/1/2020, benefit accruals would be frozen starting for plan year 1/1/2021. This particular plan will have had no signed AFTAP until 9/30/2024 and the plan will be certified at about 115%. My understanding is that when this AFTAP is certified on 9/30/2024, benefit accruals for 2024 and 2023 will be restored. Is there any way benefit accruals can be restored for the 2022 and 2021 years as well? Is voluntary correction available or does the participant just lose the 2021 and 2022 year accruals with no possible way to get it back?"

"Spouse received longer COBRA coverage period at employee's termination then the employee's 18-month coverage period because of employee's Medicare coverage prior to termination. Is there any restriction on the covered spouse adding the former employee back to coverage (here just the dental plan) during the next open enrollment? It seems the spouse (as a qualified beneficiary) must be provided the same election/enrollment rights as an active employee which would permit election of employee + spouse coverage."

"For a plan that sticks with Teachers Insurance and Annuity Association of America, do you like TIAA’s Target Date Plus model portfolios? Why or why not?"

"If the plan document allows, are hardship distributions now allowed from a safe harbor match money source in a 401-k plan?"

"For a QDRO distribution to a minor/dependent, the Participant is responsible for paying the taxes on the distribution. By default, the Plan Administrator will increase the QDRO distribution by 10% as a tax withholding. However, we also give the Participant the option of foregoing the additional 10% distribution as tax withholding by filling out a Form W-4R, in which case the Participant is responsible for the taxes outside the Plan. We had a participant request to have the QDRO distribution increased by 25% as a tax withholding. Is this allowed?"