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Posted

403(b) plan with New Comparability PS. Since the 403(b) salary deferrals are not subject to ADP testing, are they required to be included in the average benefit test with the PS allocations?? Thanks.

  • 3 weeks later...
Posted

see if 1.410(b)-7(f) helps

this comes right after 1.410(b)-7(e) "Determination of plans in the testing group for average benefits percentage test"

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