Question 8c on Form 5300

[Guest MKE]

Employer has frozen DB union plan not required to include top heavy provisions. Employer also has DC plan covering non-key employees also covered under the DB plan. How should employer handle Question 8c, which asks about the minimum benefits received by the employees covered under both plans when the plan being submitted is not subject to the top-heavy provisions? Would this question be inapplicable under these circumstances?

[John Feldt ERPA CPC QPA]

Which plan is being submitted for a D letter?

If it's the DB plan, which is frozen, perhaps you could answer 8© as Yes with 8©(1), (2), (3), and (4) all as No, but include an attachment that the DB plan is frozen, so that the combined-plan top heavy minimums do not apply (and perhaps even explain that same issue in the cover letter as well).

[Guest MKE]

That's along the lines of what I was thinking, so I appreciate hearing it from someone else. It is the DB plan being submitted. Thanks.