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401(a)(4)

June 12, 2013 By Mark Schulte 5 Comments

Beware Nondiscrimination Pitfalls for Frozen Pension Plans

Many defined benefit (DB) pension plans were closed to new entrants over the past several years. Oftentimes, these plan closures were done with a focus on short-term cost control without understanding some of the long-term compliance implications. Then, one day, the plan sponsor gets an unwelcome …

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May 25, 2010 By Jim van Iwaarden Leave a Comment

Fixing a §401(a)(4) test failure

Our philosophy for coverage and nondiscrimination testing has always been "everything passes, some plans just take a little longer to prove it". That was put to the test recently for one of our law firm clients:  an unusually young new partner was causing their  §401(a)(4) nondiscrimination test to …

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