Section 401(h) medical plan

[flosfur]

Two questions on 401(h) plan.

1. Can a Section 401(h) plan exist without an associated pension or annuity plan?

An employer maintained a defined benefit plan with 401(h) features. The DB plan was terminated but the 401(h) is continuing?

The employer is looking to change the TPA for the continuing 401(h) plan. Anyone interested in taking on the responsibility, please email me.

2. A one-man DB plan is overfunded. Can a 401(h) feature be added to the DB plan and transfer some or all of the Excess assets to the 401(h)? What is the maximum that can be transferred to the 401(h) plan? Would the answer be different if there were rank & files employees in plan?