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BenefitsLink Message Boards > Retirement Plans > Defined Benefit Plans, Including Cash Balance
emmetttrudy
If a son/daughter receives compensation from the company but does not ever meet the eligibility criteria (1,000 hours), they would not factor into any of the testing for a DB/DC combination, correct? So as long as they do not defer anything or work 1,000 hours or more they are okay to take a small amount of compensation.
Andy the Actuary
What would be the reasons you would question whether an excluded employee would get included? Is it stock attribution?
emmetttrudy
Yeah, he is a 100% owner by attribution. Just want to make sure that if he never met the eligibility requirement he would not need to be considered for testing because there is only the owner (his father) and one NHCE in the plan.
Mike Preston
What negative do you see from this person becoming a planned plan participant?
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