Double Deductibility = "flip-flop" ??

[Guest]

Has anyone ever heard of the "flip flop" technique? This seems to be a technique where the Employer can avoid the overall 25% of pay 404a7 deduction limit where they maintain both a db and a mp plan (I realize that this isn't strictly a 401k topic but it seems close).

From what I've seen, this is done by carefully orchestrating the timing of the contributions after the Employer's fiscal year end, and it requiress very careful planning. Has anyone seen an article on this topic? We may have some clients ucurious about it; any guidance w/b appreciated!