Excluding Service

[goldtpa]

I have a DB plan that started in 2005. Plan gives benefits to all employees. In 2008 the plan document was changed to give x% to class 1 employees and y% to class 2 employees. However the plan document also says that service prior to 2007 is excluded. Can you just disregard the '05 & '06 service for those employees who were employed during those years.

[david rigby]

IRS Reg. 1.401(a)(4)-11(d).

http://ecfr.gpoaccess.gov/cgi/t/text/text-....42&idno=26

And don't forget about TH minimums.

[goldtpa]

plan passes 401(a)(4) and 410(b), so the answer I guess is yes. Thx.