AndyH
Mar 31 2003, 01:41 PM
Who is included in a 414(s) test for a participant in a safe harbor plan? The non-excludables for 401(a)(4) and/or 410(b)?
Blinky the 3-eyed Fish
Mar 31 2003, 03:45 PM
Not quite. Only the nonexcludables who benefit under the plan being tested are in the compensation ratio test. 1.414(s)-1(d)(3)(iii)(A)
AndyH
Apr 1 2003, 09:12 AM
Thanks for the feedback, Blinky. Re-reading that section, I still don't understand what it says, but I appreciate and can understand that interpretation.
It says to me that you include in the test those that you must include in the test. Beautiful.