DC Decuction Limit

[12AX7]

Non-PBGC DB Plan is overfunded for 2010, so no contribution will be made. Deduction limit for DC is 25% of covered comp, correct? Want to make sure I'm reading 404(a)(7) correctly.

[Lou S.]

Yes. If no contrib is being made to DB they you essentially default to the DC rules as if you did not have a DB/DC combo.

[12AX7]

That's what I thought. Thanks.