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Posted

Hi,

Help! I need my ERISA outline book and it hasn't arrived yet.

Employer is a member of a controlled group. PS allocation is based on compensation, EXCLUDING compensation paid from the other CG member.

Do I have to test the definition for discrimination with the denominator being all compensation from the CG?

Help is greatly appreciated.

Thanks

Lori

Posted

414(s) includes compensation from related employers. So, since you are effectively excluding some of the pay from the other entity, you have to run the compensation ratio test to see if your modified definition satisfies 414(s).

"What's in the big salad?"

"Big lettuce, big carrots, tomatoes like volleyballs."

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