David D

FWIW, I have heard some actuaries argue that if you are bringing someone in early that has not met the age/service requirements for 401a26 purposes, you need to expand the number in your 401a26 count to include those similarly situated ees you are not bringing in. Also, if top heavy you would want to bring them into both plans unless you want to give the TH Minimum in the DB, which is probably not want you would want to do.

Doesn't the SEP say everyone gets the same percentage of compensation?