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BRF Testing


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Guest Pennysaver
Posted

If a DB and a DC plan are permissively aggregated, and the DB plan provides a subsidized death benefit to the surviving spouse of an active employee, how can such a benefit be provided for in the DC plan in order to pass testing? Will providing such a benefit under the DC plan result in any limit violations, such as 415?

Posted

Does the DC plan already have a death benefit? (Probably.)

I'm a retirement actuary. Nothing about my comments is intended or should be construed as investment, tax, legal or accounting advice. Occasionally, but not all the time, it might be reasonable to interpret my comments as actuarial or consulting advice.

Guest Pennysaver
Posted
Does the DC plan already have a death benefit? (Probably.)

No, the DC plan does not have a subsidized death benefit.

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