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Guest Alwaysthinking
Posted

Do you need to fill out a schedule T for a 412(i) Plan?

Posted

Yes.

I don't see why not. A 412(i) plan is only exempt from filing Sch B & PBGC Sch A to Form 1 (variable premium), if a PBGC covered plan. In all other respects it is like any other DB plan qualified under Section 401 - minimum participation, benefit accruals, vesting, coverage (Sch T) and non-discrimination rules.

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