pls urgnt

Tom Couch participates in his employer's qualified retirement plan, which provides a 5 percent employer contribution formula. Tom's annual compensation is equal to $580,000. What employer contribution rate can be applied to Tom's compensation? In the current year, a beneficiary receives a distribution from a 529 Savings Plan in the amount of $50,000. $12,000 of the $50,000 represents distributed earnings. If the beneficiary's qualified education expense paid during the current year equal $40,000, what portion of the distribution is taxable? When are plan participants required to begin withdrawing taxable distributions from their qualified retirement accounts