Is it possible to have a 401(k) act like a DB plan? What type of plan provisions need to be in place to past the discrimination testing? just curious.....

What you are asking about is an age-weighted or new comparability plan. The profit sharing contributions are tested for nondiscrimination based on projected benefits at normal retirement age, rather than based on contributions.

Thank you, I will need to look into cross testing.

Is cross testing necessary for a plan that contributes the same percentage to all employees and increase this contribution percentage once a participant reaches the social security taxage wage base? For example, 8.5% up to $90,000 and 14.5% after $90,000. Would this be considered a new comparability plan?

No, that would be considered "integrated" or "permitted disparity". Your example fails the safe harbor for permitted disparity, so it could then be tested under the General Test, on a benefits on contribution basis.

you could also have a points plan. I have seen 1 of these in my life.

e.g. X points for each $200 of comp
Y points for each year of service


I thought you could also have Z points for each age, but I don't see that in the Corbel prototype.

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an age weighted plan, while cross tested, usually passes testing since all ees have the same e-bar (unless someone is past NRD) or more than 30% of the ees receive 0 due to last day rule or hours requirement. there is no gateway minimum in an age weighted plan.

Thank you.... DB plans are so expensive to fund for small employers, just looking at alternatives....