who to include in 401a4 test?

[Guest David M. Lipkin]

Do you ever include (as a 0) non-excludable people not benefitting in the 401a4 test? It seems to me that they are taken into account in the 410b test, instead.

Does it make any difference whether you are running the annual method or the accrued to date? (Even someone not benefitting could have a non-zero answer on accrued to date). I think datair just changed their logic on this.

Does it make any difference if they are not benefitting because of a waiver, as opposed to being excluded via the document?

Any advice w/b appreciated,

thx!

David

[Mike Preston]

When do you ever not take them into account? Isn't that what the definition of non-excludable means? The only exception is in a 401(k) plan where you only count, for ADP and ACP purposes, those people in the plans that are being tested together.

Maybe if you gave a numeric example it would be easier to visualize for you.