Guest merlin Posted October 18, 2002 Posted October 18, 2002 Normally a benefit increase created by reallocating excess assets requires a demonstration that the increase is non-discriminatory, per Rev. Rul. 80-229.Benefit increases due to adoption of the higher retroactive comp limits of EGTRRA are not subject to non-discrimination testing. Does the EGTRRA pass trump 80-229?
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