DB/401(k) and ER Matching

[Guest Max Power]

I know that a DB and 401k plan can be implemented together without triggering 404a7 limits on deductibility. I cannot find a cite that permits matching contributions for a 401(k) plan implemented with a DB plan. I know that the Code does not permit matching contributions as an offset, even though they are Employer Contributions (treas reg 1.40(a)(4)-8(d)(1(vii)). Are matching contributions permitted with a DB/401(k) arrangement?

[Blinky the 3-eyed Fish]

A matching contribution is an employer contribution that would trigger 404(a)(7). Here is the cite.

404(a)(7)©(ii)

"If, in connection with 1 or more defined contribution plans and 1 or more defined benefit plans, no amounts (other than elective deferrals (as defined in section 402(g)(3))) are contributed to any of the defined contribution plans for the taxable year, then subparagraph (A) shall not apply with respect to any of such defined contribution plans and defined benefit plans."

[Guest Max Power]

Thank you Blinky, I anticipated your conclusion and you provided your usual top-notch answer. Thanks again.