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IRS Issues Finalized Regs on New Comparability Plans
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
June 29, 2001
Excerpt: These regulations are effective June 29, 2001.... These final regulations retain the rule in the proposed regulations that requires a defined contribution plan that does not provide broadly available allocation rates or certain age-based allocation rates (as these terms are defined in these final regulations) to satisfy a gateway in order to be eligible to use the cross-testing rules to meet the nondiscrimination requirements of section 401(a)(4).

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