beginning of the year CB Plan

[abanky]

I've only done testing on end of the year plans so forgive my ignorance... I'm still learning

when testing a 12/31 PS Plan with a 1/1 CB plan, which way do I test..

a) 12/31/2007 PS and 1/1/2008 CB

or

b) 12/31/2007 PS and 1/1/2007 CB

Thank you

[John Feldt ERPA CPC QPA]

When you run the January 1, 2008 actuarial valuation, you project a DB contribution for 2008. However, you look back at calendar year 2007 for the testing for both plans - for the 401(a)(4) testing, coverage testing, 401(a)(26), top heavy, etc.

[abanky]

Sweet, that's what I thought, thank you very much