Guest DKE Posted August 29, 2011 Report Share Posted August 29, 2011 A government entity has three plans, a DB, 401(a) DC pick up, and 457(b). My understanding is the contributions "picked up" in the 401(a) DC plan must be tested under 415(b). Would the employer contributions in the DB and 401(a) DC plan be aggregated for for 415 testing? I believe the plans would be combined for this purpose, but I cannot locate any resources that specifically state this is the case. Link to comment Share on other sites More sharing options...
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