Guest WFusfeld Posted July 23, 1999 Posted July 23, 1999 Do elective contributions count as "employer provided benefits" for purposes of the average benefits test - "benefit percentage" as defined in 410(B)(2)© - and is there any authority on this?
Everett Moreland Posted July 23, 1999 Posted July 23, 1999 They do. See 1.410(B)-5(d)(3)(i) and -7(e). IRS reviewers count them when performing the test. Very recently (I wish I could remember where) I read an IRS statement that they are counted.
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