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Posted

If benefit formula is specific to person;ie Dr.J benefit is 500/mo per y of svc

Sue Smith 100/month

in subsequent year we have a new entrant.

should trust doc address what some default benefit is for new entrant?

can it be determined per person as they enter?

Posted

The formula you stated might work, but I suggest that you use job classifications or ownership percentages instead of names. Also, you should add a third group to catch any other potential participants.

I have seen DC plans were everyone is named and they each have their own group, but most attorneys I talk to do not believe that type of language is appropriate. We tend to use something other than names.

The material provided and the opinions expressed in this post are for general informational purposes only and should not be used or relied upon as the basis for any action or inaction. You should obtain appropriate tax, legal, or other professional advice.

Posted

As written, you have a plan design that gives no regular benefit to new entrants who are not named.

They would then get the default benefit under top-heavy, if it applies.

Posted

ALso, no matter what you do it would need to satisify the applicible non-discrimination rules.

The material provided and the opinions expressed in this post are for general informational purposes only and should not be used or relied upon as the basis for any action or inaction. You should obtain appropriate tax, legal, or other professional advice.

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