Required Aggregation Group

[emmetttrudy]

A plan sponsor has a DB and 401(k) PSP. The key employees are benefitting in the DB plan. The key employees are specifically excluded from receiving any profit sharing contribution in the 401(k) PSP. They are eligible to defer but have never deferred antyhing.

Are these two plans required to be combined for TH determination? Are the key employees considered participating in the 401(k) PSP even though they arent contributing anything, because they are eligible to defer?

[Mike Preston]

Yes. Yes.