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nondiscrimination

June 19, 2013 By Mark Schulte 2 Comments

Small Closed DB Plans Need to Monitor §401(a)(26) Status

In last week’s blog post covering nondiscrimination testing pitfalls for soft-frozen pension plans, we discussed how defined benefit (DB) plans that are closed to new participants can run afoul of the IRC §410(b) minimum coverage rules. Today’s post discusses how small DB plans closed to new …

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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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November 9, 2011 By Mark Schulte Leave a Comment

Employers Need to Understand Minimum Profit Sharing Benefits for Frozen/Terminated DB plans

Freezing or terminating a defined benefit (DB) pension plan can have unforeseen implications for a company’s profit sharing plan. This is especially true if the plans are top-heavy or rely on IRS cross-testing methods (e.g., professional firm cash balance plans). This post explores changes to …

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