Jump to content

One Plan Term, New Plan Start, Waiting period?


Guest James Osterhaus

Recommended Posts

Guest James Osterhaus
Posted

If a client wants to terminate a profit sharing plan and start a 401(k) plan. Is there a required waiting period between the termination of the profit sharing plan and the starting of the 401(k) Plan. I don't think so and I couldn't find any data on the subject, but I just need to be sure.

Thank you

James

Posted

Is there an important reason to terminate?

If not, a better approach would be to amend the existing plan to include a 401(k) feature.

I'm a retirement actuary. Nothing about my comments is intended or should be construed as investment, tax, legal or accounting advice. Occasionally, but not all the time, it might be reasonable to interpret my comments as actuarial or consulting advice.

  • 3 weeks later...
Guest michael4509
Posted

what are the positives and negatives surrounding terminating a profit sharing pension plan?

Posted

The only reason for an ongoing company to terminate a profit sharing plan is to put money in the pockets of its employees. There is no other reason. Especially if they are installing a 401(k) plan.

BTW there is no such thing as a 401(k) plan! Its just a handy shorthand. Code Section 401(k) allows a Cash or Deferred Arrangement (CODA) to be attached to a Profit Sharing Plan, so a 401(k) plan is merely a Profit Sharing Plan allowing pre-tax deferrals.

Posted

Commenting on the legality, not the advisability, of whether one could terminate a profit-sharing plan and start up a new 401(k) plan, yes. Treas. Reg. 1.401(k)-1(d)(3) is inapplicable. There's no legal reason why one couldn't do this.

Archived

This topic is now archived and is closed to further replies.

×
×
  • Create New...

Important Information

Terms of Use