BenefitsLink Message Boards > 412(i) Plan Subject to 401(a)(26)

Full Version: 412(i) Plan Subject to 401(a)(26)

BenefitsLink Message Boards > Retirement Plans > Defined Benefit Plans, Including Cash Balance

JRN

Apr 11 2007, 08:03 PM

Is a 412(i) plan subject to 401(a)(26)?

SoCalActuary

Apr 11 2007, 08:18 PM

A 412(i) plan is a defined benefit plan under IRC 401. That makes it subject to all 401 rules, unless specifically exempted.

So, you need 40% coverage in the 412(i) plan.

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