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Merging MP Plan into PS Plan - full vesting required?


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Guest Richard Scheer
Posted

I'm sure this issue has been raised before, but I can't sem to find the thread.

Client has an MP Plan and a 401(k) Plan. Based on the new EGTRRA 404 limits, the MP Plan is no longer necessary.

If we merge the two plans together, does the MP Plan have to provide for 100% vesting (as would be required if we terminated the Plan)?

Any help and/or sites would be appreciated.

Thanks in advance.

Posted

This one may get interesting. In the past it has been suggested (including Corbel) that you could leave vesting as is. Just attended a meeting today in which the individual from Corbel said the answer is unclear. (It should be noted that some documents have been submitted clearly stating that vesting stays as is, and that they received a determination letter, so it wouldn't appear to be a problem in those cases.

However, it is one of the Q and A's to be discussed at ASPA at the end of the month, so I guess we will find out then.

Guest TrustMe401k
Posted

I just attended a meeting with Rich Hochman (McKay Hochman). We discussed this question at some length.

If you merge the plans you have a potential cutback that would require immediate vesting. But how about this? You merge the plans but have a set formula equal to the old MPPP and the option for discretionary additional profit sharing. The thinking is that this would relieve the vesting requirement.

This doesn't address the other issues of merger...J&S, etc. but it was a creative way to "fix" vesting issues.

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