flosfur Posted March 18, 2009 Posted March 18, 2009 Code S404(a)(3)(A)(iii) reads: Certain retirement plans excludes. For purposes of this subparagraph, the term “stock bonus or profit-sharing trust” shall not include any trust designed to provide benefits upon retirement and covering a period of years, if under the plan the amounts to be contributed by the employer can be determined actuarially as provided in paragraph (1). What would be an example of such "certain retirement plans" which is not a DB plan? Is a Target Benefit Plan such a plan?
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