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Tom Poje
I am having trouble with the 'new' match.

the example for calculating gap period income (1.401(k)-2(b)(2)(viii) example 4
(ok page 120 if you printed them and your page numbers come out the same as mine)


anyway the example says 8,000 multiplied by 3,800 divided by 110,000 is 266.65
I tried my calculator at work, home and the computer as well and I keep getting 276.36. What numbers am I suppose to arrive at? or maybe I am punching the numbers in wrong, how do you arrive at 266.65?

If it is wrong, who do we contact?

By the way, I also think they left out a section in the preamble - the last section on ACP safe harbor. It was in the proposed regs. And the clarification that was in the proposed regs made it to the final regs - you can not have an allocation condition on the discretionary match. I was working on a possible article on safe harbors when I discovered that apparent omission. For whatever reason, the article wont be used, so heck if anyone wants here it is.
jaemmons
Tom,

I also came to the gap earning calc of $276.36?? I believe the answer to your question on the safe harbor match may be contained within 1.401(m)-3(d)(4).(Limitation on rate of match)
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