AndyT

You are correct, forfeitures are not included in the deductibility limits. It's the same thing with a PS plan that uses forfs. to reduce - you can gross up the contribution, so that the net deposit is 15% and still pass 404(a). ------------------ Andy Treece

Plan A merges into Plan B eff. 4/1/2000 (both are calendar years). Do I do an ADP test for Plan A from 1/1 - 4/1? ------------------ Andy Treece

I would like to hear what others will be doing. Do you think this just another bump in the road like the 1994 TAM was? It is certainly coming at an inopportune time, with restatements coming soon. ------------------ Andy Treece