gateway

[abanky]

I have a person who entered the CB plan but not the PS plan for 2010. they got an CB allocation. Term w/ 1000 hours

Do I

1) leave them out of the gateway calculation

2) give them more CB allocation to get them up to gateway (i'm averaging db gateways %, so it doesn't seem like that would work)

3) force their entry into the PS plan to get them to the gateway.

my initial thought is that they do not qualify for the gateway, since they did not get an "employer contribution"

[AndyH]

If the person is an NHCE who benefits in a part of an aggregated set of plans and is non-excludable they must get the gateway.

You could provide this through either or a combination of the plans but you must follow the documents.

If the documents don't guide or restrict you and the person is ineligible for a PS allocation then it sounds like you would need to do an 11(g) amendment to either bring the person into the PS plan or increase the CB allocation. Usually the PS approach is cheaper.

[abanky]

thanks Andy

[Tom Poje]

in addition, if it is cross tested it is probably top heavy. the person terminated in the DB with more than 1000 hours so has to get the top heavy. since not there on the last day, technically not eligible for top heavy in the DC plan. not sure how your document might address the issue.