410(b)

[Guest NFried]

Our volume submitter document is being reviewed by the IRS and we are having trouble with the language concerning minimum coverage requirements. If you want to be able to pass 410(B) using either the ratio percentage test or the average benefit test, does the language for both have to be in the document? Or do you have to choose one method and include the language?

If you want to keep the maximum flexibility of choosing whatever method will pass, should you not include any language concerning 410(B)? Can you not include the language? Then if you fail both the ratio percentage and average benefit test, you would then do an amendment to provide benefits or add people back in to pass?