Leaderboard

For a 2016 beginning of year participant count for a plan that terminated in 2015, I would say the zero balance people are not included. Plan termination is a distributable event (assuming no alternative defined contribution plan) and unless you have really strange plan language, those with zero balances are deemed to be distributed when the distributable event occurs. For those with balances, they stop being participants when they are paid in full after the plan termination.

If I had to respond that this was an integrated allocation plan I would be so humiliated I might never post again . So everyone is in their own group and of course all testing passes.