abanky
Dec 15 2006, 11:03 AM
I know for a NC Rate group you don't include match or nonelective 401(k) contributions... but do you include them in the rate group for the dc part of a dc/db rate group?
SoCalActuary
Dec 18 2006, 11:02 AM
You still need to include these amounts in your determination of the Average Benefits Percentage Test
either for 410b coverage, or to use the midpoint in your rate groupings. But neither is part of the 401a4
EBAR nor EAR.