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plan termination


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Guest good2brich
Posted

A client of mine is closing up shop and needs to terminate their 401(k)plan as of 8/1. Notices went out on 5/1. For the employees who were hired in April and fired in May, are they new participants in the plan (assuming the plan uses age 21 and 1 year)?

Are they counted in the adp test or top heavy tests?

Assuming that the plan fails one of the non-discrimination tests, would they get a contribution?

thanks for all your help.

Posted
(assuming the plan uses age 21 and 1 year)

Hired in April and fired in May? How can such an employee be a participant?

I'm a retirement actuary. Nothing about my comments is intended or should be construed as investment, tax, legal or accounting advice. Occasionally, but not all the time, it might be reasonable to interpret my comments as actuarial or consulting advice.

Guest good2brich
Posted

I did not know since the plan terminated if the company had to give them something.

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