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Correction of Plan Defects
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Retirement Plans
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Correction of Plan Defects
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VFC program
(1 reply)
use of forfeitures for self-correction program.
(2 replies)
Mistake of Fact
(15 replies)
Excess Annual Additions
(1 reply)
Rollover of top-heavy correction contributions
(4 replies)
VCP Fees and Correction Options for EGTRRA Nonamenders
(3 replies)
Mandatory Contributions - 401(a)(17) Excess
(4 replies)
How to correct a VCP nightmare
(1 reply)
Exclusion of eligible employees in small employer plan
(22 replies)
Correction and Deductions
(3 replies)
Can Plan Correct Overallocation of Contributions to Participant's Account?
(3 replies)
401(a)(9) nonamender
(4 replies)
Exclusion of eligible employees
(1 reply)
Loan in excess of maximum allowable amount
(1 reply)
Wrong definition of compensation in GUST restatement
(3 replies)
Form 5330
(1 reply)
Loan Check Issued in Excess of Plan's Limit of Maximum Number of Loans Outstanding
(1 reply)
VFCP
(1 reply)
Payment of 4975 Taxes
(1 reply)
Top Heavy--Wrong Defn of Compensation
(0 replies)
employer did not disclose employees as union employees
(8 replies)
Sanction Amount For Audit Cap
(3 replies)
TRA '86 Nonamender and RMD Failure
(1 reply)
How to allocate DOL assessed late earnings calculated at a plan level
(1 reply)
Correction of Contributions
(2 replies)
Prohibited Transactions
(1 reply)
Union employees considered ineligible but allowed to defer
(0 replies)
Earnings on Late Deferrals
(10 replies)
Lost Schedules and DFVCP
(2 replies)
Discovery of "Non-record keeping" Loan to HCE - how to correct?
(1 reply)
Defined Benefit Plan Early Retirement Window- Demographic error- whats the correction?
(1 reply)
How do you correct excess deferrals from 4 years ago for accounts that have been distributed?
(4 replies)
"Hard Wired" Safe Harbor Election?
(4 replies)
Question on Allocation of Earnings on Late Deposits
(1 reply)
Safe Harbor 401(k) Contributions
(5 replies)
Help: Can't Find Past Filings
(3 replies)
Failure to distribute safe harbor notice
(2 replies)
VFC Program---available to correct problems with participant loans?
(1 reply)
Contact information for EPCRS
(1 reply)
db distributed assets improperly
(1 reply)
Unpaid QNEC; Bankrupt Sponsor
(3 replies)
Fraudulant pension practitioner - What to do?
(10 replies)
blown 403(b) limit
(1 reply)
Late contribution corrective measures
(7 replies)
Single Participant (Sole Prop) Plan, about 10 years of "missed" 5500-EZ's and failure to amend for GUST
(9 replies)
GUST non-amender and plan termination flaws
(7 replies)
Failure to File 5+ Years
(0 replies)
What is "egregious"?
(3 replies)
Minimum Funding Standards
(4 replies)
Union/Non-Union tested together
(2 replies)
Correction of excess matching contribution
(0 replies)
Form 5330 and Overpayment of Taxes
(1 reply)
plan document contains wrong formula
(26 replies)
Incorrect vesting applied
(0 replies)
Exclusion of Eligible Employees - Employer Does Not Have ADP/ACP Testing Data
(2 replies)
incorrect match calculation
(4 replies)
Correcting an in-kind distribution
(1 reply)
contact at service re: questions
(0 replies)
Excluded Compensation
(1 reply)
Calculating Excise Tax on Late Deferrals
(2 replies)
failure to use total comp when figuring who is HCE
(0 replies)
Failing adp test using prior year testing method...
(3 replies)
existence of plan document?
(2 replies)
Retro Amend to corrent hardships in MPPP?
(3 replies)
Restricted lump sum to 25 highest paid - paid anyway
(8 replies)
which correction method?
(1 reply)
Sample Letter to Participants regaring Correction of Plan Defects
(0 replies)
Calculating "lost earnings"
(4 replies)
ADP refund after March 15th
(2 replies)
ERISA Challenge in state court?
(1 reply)
Late 401(k) contributions for mutliple years
(2 replies)
Employees of ineligible employer (noncontrolled group member) permitted to defer
(1 reply)
Sale of Plan Sponsor with Pending EPCRS Application
(5 replies)
Correction of Error in Deferral Amount Withheld.
(0 replies)
Administrative error?
(1 reply)
Failure to make profit sharing contribution/amend for GUST and other issues
(2 replies)
Late Deposits for 401(k) Contributions for multiple years
(1 reply)
Employer discretionary contribution to ineligible employee
(0 replies)
Canadian Employees if 401(a) Plan
(3 replies)
Failure to comply with salary reduction elections
(14 replies)
Recovery of Small Overpayments
(1 reply)
Missed ADP refunds and catch up contributions
(1 reply)
Overpayment revisited
(8 replies)
Incoming Rollover
(2 replies)
One to One Correction
(1 reply)
Voluntary Fiduciary Correction Program
(0 replies)
Difficulty in Implementing Correction after Compliance Statement Issued
(0 replies)
correction method for distribution from deferral account
(2 replies)
Failure to timely make minimum required distributions
(2 replies)
Coverage of Illegal alien - rights to account balance
(6 replies)
Improper loan?
(3 replies)
Can a loan be issued to fix a distribution error?
(7 replies)
Recharacterizing matching contributions as catch-up contributions to correct ACP failure
(1 reply)
Does anyone know anything about SAR SEP's?
(1 reply)
Late Deposit and Prohibited Transaction
(2 replies)
Mid-Year Correction of Improperly Categorized HCE
(0 replies)
Incorrect Compensation Used
(1 reply)
Compensation Period
(1 reply)
Improper DB Plan to PSP transfer of assets, and 411(d)(6) amendment?
(0 replies)
How do correct a correction? Recordkeeper mishandled excess contributions
(0 replies)
Not dated
(1 reply)
Any luck?
(5 replies)
Reversing Commissions - Effect on Plan Contributions
(0 replies)
Failure to distribute account at NRA
(0 replies)
Calculating the Rate of Return on Late Contributions
(9 replies)
Retroactive plan amendment
(1 reply)
Allocation Exceeds 415 Limit
(5 replies)
Number of VCP Filings
(0 replies)
Former Employees with no Distributable Event Permitted to Rollover Accounts to IRA
(0 replies)
Plan exists for 12 years - no plan document ever prepared?
(5 replies)
Is the contribution really late?
(5 replies)
PSP Contribution after the 8-1/2 month deadline
(7 replies)
Missed Catch-UP Contribution
(2 replies)
Improper Distributions
(3 replies)
Improper Loan
(1 reply)
DOL's VFCP--all hat, no cattle?
(2 replies)
Client failed to adopt finalized version within 91 days of the GUST determination letter; missed EGTRRA amendments, too; have to make a VCR submission?
(3 replies)
Significant Detriment
(0 replies)
Signature Page
(0 replies)
Lost Earnings Method - Undercalculated Employer Match
(1 reply)
Affiliated Service Group
(2 replies)
Sick Plans
(0 replies)
Tax Reporting of a corrective distribution
(0 replies)
How would you advise client on correction of this "reversion?"
(4 replies)
ineligible employee received contribution
(1 reply)
Correction of Failure to change deferral amount.
(1 reply)
Failure to obtain spousal consent for loan
(2 replies)
"Forever disqualified?"
(2 replies)
Correction of ASG Problem - failed to include eligible employees; probably fails discrimination testing
(3 replies)
Problem with Defn. of Normal Ret. Age
(2 replies)
Retroactive Amendment-401k plan
(0 replies)
Improper Loan
(6 replies)
Improper Exclusions from Comp
(0 replies)
MS Word version of Rev Proc 2003-44
(3 replies)
delinquent employer contribution
(0 replies)
Late Contributions & 6621(a)(2) Tax Rate
(2 replies)
Mistake of Fact
(4 replies)
VFC
(4 replies)
Top heavy minimums
(1 reply)
Another Late Amender Qt.
(0 replies)
Excise Tax on Late Employer Contributions?
(2 replies)
Late Amender User Fee
(1 reply)
failure to obtain spousal consent
(5 replies)
Rev. Proc. 2003-44 -- SIMPLE Plans covered
(0 replies)
Interest Rate on Plan Loans
(1 reply)
IRS Position on Late Amendment
(9 replies)
Excluded Employee Participating in DC Plan
(0 replies)
City Hall pension
(10 replies)
Calculating earnings on excess contributions
(2 replies)
Change in beneficiary
(3 replies)
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