QKA case studies

QKA · Put your knowledge to work in context.

The Qualified 401(k) Administrator (QKA) is a professional credential for people who administer defined contribution plans - primarily 401(k) plans - on a day-to-day basis. It is awarded by ASPPA and is most commonly pursued by third-party administrators, recordkeeping and compliance staff, plan consultants, and benefits or HR professionals who want to move from processing transactions to genuinely technical plan knowledge. The QKA case studies are 5 cases and about 4,202 words.

The Bonus Deferral, the Excess Deferral, and the ADP Refund That Might Not Have to Leave

Your firm administers a calendar-year, non-safe-harbor 401(k) plan that is tested on a prior-year basis and matches 100% of the first 4% of pay. The 2023 NHCE ADP was 3.50%.

825 words, about 4 min 2

The Affiliate the TPA Never Knew About: A 410(b) Coverage Failure

Company A sponsors a calendar-year 401(k) plan with age-21/one-year-of-service eligibility and semiannual entry. Company A owns 80% of Company B; there is no other plan.

866 words, about 4 min 3

A Top-Heavy Plan With a 1,000-Hour Condition and a 1% Allocation Group

Your client sponsors a calendar-year 401(k)/profit sharing plan that is neither a safe harbor 401(k) nor a safe harbor 401(m) plan. The document conditions the profit sharing allocation on 1,000 hours of service and employment on the last day of the plan year, and conditions the top-heavy minimum contribution on employment on the last day of the plan year.

739 words, about 4 min 4

The Loan Offset That Ate the Rollover Window

Denise, age 68, terminated employment March 31, 2024. Her vested account is 100,000, of which 20,000 is the outstanding balance of a plan loan (original 25,000, five-year term, 4.25%, payroll repayment).

818 words, about 4 min 5

The Intern Who Was Never an Intern: A Two-Year Missed Deferral Correction

Rosa was hired March 15, 2022 and completed 1,050 hours in her first twelve months, so she satisfied the plan's age-21/one-year requirement on March 14, 2023 and should have entered the plan on July 1, 2023 under its semiannual entry dates. A payroll coding error flagged her as a summer intern, and she was not permitted to defer until the error surfaced on February 10, 2025.

954 words, about 5 min