Accrued to Date (Old MP Money)

[Guest rslagle224]

Background:

Old MP Plan combined with Old PS Plan to get max deductible. In 2002, we implemented new allocation method using Cross Testing in the Profit Sharing Plan and terminated the Money Purchase plan the same year.

Current:

Left with only a Cross Tested Profit Sharing plan. The current plan is using the Accrued to Date method to pass the testing. We are trying to determine if old Money Purchase contributions and account balance that was paid to the participants prior to 2002 should be included when determing the employer account balance under 401a4.

Any thoughts would be appreciated

Thx

[AndyH]

If you merged the MP into the PS and the PS was the surviving plan then my vote is no, the MP is essentially a terminated plan that cannot be permissively aggregated because it ceases to exist.