Can contributions under a prototype SEP be considered in the testing of a 412(i) plan for 410(b)/401(a)(4) DC/DB aggregation when carving out employees using the 7.5% gateway? If so, must the DC(SEP) be adopted by 12.31.03 to be considered with a 2003 412(i) plan, or can it be installed by tax filing due date?
My gut says "no," but does anybody have any cites, logic, or reasoning, one way or another?
THX.