Guest slt Posted December 14, 1999 Report Share Posted December 14, 1999 It appears that Code section 401(a)(4)'s "nondiscrimination in availability of plan benefits" test is of limited applicability to qualified plans maintained by Federal government agencies. Code section 410©(1) (which provides that 410(B) does not apply to ANY 414(d) plan) indirectly renders the current availability test inapplicable. As such, it seems that only the "effectively available" test is applicable. It would be nice if the 401(a)(4) test didn't apply at all, but there is nothing out there that renders that Code section inapplicable to federal plans (state and local governmental plans, however, are exempt from this test). Is it everyone's understanding that just the "effective availability" test applies to plans sponsored by federal government agencies under 401(a)(4)? Am I missing anything? Thanks in advance for your help! Link to comment Share on other sites More sharing options...
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