Guest Phil L Posted October 7, 1999 Share Posted October 7, 1999 Is it correct to say that the 401(m) test on after tax employee contributions is prepared as though all employees of all employers in the plan are a single employer (similar to the coverage test)? ------------------ Link to comment Share on other sites More sharing options...
KJohnson Posted October 7, 1999 Share Posted October 7, 1999 IF THIS IS A TRUE MULTIEMPLOYER PLAN (AS OPPOSED TO A MULTIPLE EMPLOYER PLAN) THE VAST MAJORITY OF THE PLAN, BY DEFINITION, IS COLLECTIVELY BARGAINED. YOU THEN HAVE AN AUTOMATIC PASS FOR THIS PORTION OF THE PLAN UNDER 1.401(m)-1(a)(3). IF THERE ARE NON-COLLECTIVELY BARGAINED EMPLOYEES IN THE PLAN, I BELIEVE THAT THEY WOULD NEED TO BE TESTED ON AN EMPLOYER BY EMPLOYER BASIS. Link to comment Share on other sites More sharing options...
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