401(h)

[abanky]

Can anyone verify that I have the basics down about a 401(h) in a db plan?

Assets held in DB plan

Assets can't be used in valuation in DB plan

Formula for amount set aside in 401(h) is in the document.

Amount for each participant per year reduces amount available for DC plan

Formula can't be discriminatory, but are they able to be tested in a 401(a)(4) basis.

That's all i know now. What other main points am I missing?

Andrew