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Posted

A prospect has a calendar year PS/401(k) plan that has no last day and no hours requirement. The formula is integrated at the TWB.

Because of 411 protections, for 2011 we are stuck with the plan as it reads right now, I presume.

Or, could the current plan be amended to remove nonelectives, then they adopt a 2nd plan, a profit sharing only plan, that allocates nonelectives in a more favorable fashion for their goals. After 12/31/2011, they merge the 2 plans. Is there a problem with that, or can it be accomplished in a less cumbersome way?

Posted

John, I'm in agreement on both points. We've gone through this exercise a few times and the IRS has commented on this issue at an ASPPA Q & A. I don't believe that the IRS wanted to make this process too easy.

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