Leaderboard

Did any key employees do salary deferrals? That will trigger top heavy minimums.

You can use the PBGC program for missing participants in DC plans. Plan does not have to be "covered by the PBGC." Link for more info: https://www.pbgc.gov/sites/default/files/form-mp200-instructions.pdf

Now that Brenda Wren resolved an inquiry, just an aside: Even when ERISA’s title I required a plan’s administrator to file a summary plan description and a summary of material modifications with the Labor department, many administrators did not. Congress ended those filing requirements, effective August 5, 1997. Yet: “If a plan participant or beneficiary wishes a more recent copy of the SPD or SMM, the [U.S. Labor department] will request a copy from the plan administrator.” That would return a request to the plan’s administrator, and it might no longer have (or might never have had) a requested summary plan description.

You can parse otherwise excludable employees but must test that group separately and you don't get a free pass because that group has HCEs. You may want to try restructuring and parse the young HCEs with older NHCEs and test that group on contributions. The question then is whether your restructured plans can pass using ratio percentage or if you can pass average benefits with those young HCEs (might need to calculate AB% on contributions as well).