A plan has a formula of .9% below CC and 1.4% above CC. Seems fine at normal retirement. However at age 55, based on the ERF factors the disparity is .32, but the maximum is .316 for someone w/ SSNRA of 67. Does this mean that this plan does not pass 401(l) and does not meet a nondiscriminatory safe harbor plan formula?

I think that depends on which table you are using. In 1.401(l)-3(e)(3) are four tables: Tables I, II, and III are for SSRA of 67, 66, and 65. However, Table IV is a simplified table that can be used in place of the other three when the plan uses a single disparity factor. Read this section of the regs. carefully, and check the document.



[This message has been edited by pax (edited 03-07-2000).]