30Rock Posted October 6, 2011 Posted October 6, 2011 In 2008 Tom Poje wrote the following. Is this still current under the final regs? Question 10 from the 2008 ASPPA Conference: If matching or nonelective contributions to a §403(b) plan are used in the average benefits percentage test to satisfy the IRC §410(b) coverage requirements, are the §403(b) deferrals included in the average benefit percentage calculation as well? You should exclude salary deferrals from ABT test. See Treas. Reg. §1.403(b)-5.
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