401(a)(4) and Safe Harbor Plan

[Dougsbpc]

Suppose an employer sponsors a safe harbor unit benefit DB. If the same employer adopts a safe harbor 401(k) are we required to general test accross two plans?

[AndyH]

No. First, if you have 2 safe harbors you don't have to general test at all.

Second, if one were not a safe harbor and you needed to general test it, you would not necessarily need to include the other. That would depend upon the specifics of how you were testing.

[Dougsbpc]

Thanks Andy