J4FKBC
Jul 27 2009, 09:51 AM
It appears that 430 (old 412) does not apply to a nonelecting church plan. I think it follows that the benefit restrictions, Code Section 436, would also not apply. Agree? Disagree?
david rigby
Jul 27 2009, 10:15 AM
Does not apply. See 401(a)(29).