Nate S

Let me try to rephrase it then, if you had a top heavy 401(k) Plan with the SHMA as the only employer allocation (but which excluded HCE's and was only used to satisfy the ADP), would the SHMA then be included in the ACP test for the VAT? Does the VAT then trigger a top heavy minimum allocation for any non-key not getting at least a 3% SHMA? If the SHMA was also designated by the document to satisfy the ACP, do you still include it in the test with the VAT?

That same article is causing headaches for every TPA... However, if you had a safe harbor match plan(that satisfies only the ADP), would the match then become part of the ACP, meaning the HCE's could theoretically do up to 6% after-tax?

Sorry to be a traditionalist, but I don't think my kids deserve "participation" trophies (you need to actually win for a trophy!), and I wasn't aware that it has become acceptable to list every single designation you've ever earned, especially where they are requisites of another higher-level designation you've earned, ie Chadsworth T. Snobbyfellow, CPC, QPA, QKC, QKA, RPF. After all, Dr.'s don't list their undergraduate degrees (do you really want to know that your trauma surgeon was a Journalism major?), and neither do attorneys or other higher-education professionals. Since these are industry-specific, and really only within the industry because Plan Sponsors don't know or care what they mean, who do these people believe they're supposed to be impressing? And why would an EA bother with listing any of them??

Speaking of prototype and 11(g), what is affect of an 11(g) amendment on a Cycle 3 restatement? We sponsor a FIS Relius(PPD) document for which we were issued a IRS Opinion letter for a document titled as a Non-standardized DC Pre-Approved Plan, which makes it sound like a "prototype" style Plan. Or is a Cycle 3 document in general immune to that issue?