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Posted

A company has a DB Plan that they are going to terminate. They want to move any excess assets to their 401(k) Plan. I know they can use this ratably over 7 years to pay for nonelective contribution and reasonable admin fees. Will the platform recordkeeping fees (i.e. ING recordkeeping charge say 20 basis points) be considered acceptable admin fees?

Posted

IMHO, regular DC admin fees that are reasonable in and of themselves, will be considered reasonable under IRC 4980(d)©. However, it's been a few years since I looked at this section. Read carefully. (There was an IRS Notice/Announcement/Rev Ruling on this section a few years ago.)

But, it's just my opinion.

I'm a retirement actuary. Nothing about my comments is intended or should be construed as investment, tax, legal or accounting advice. Occasionally, but not all the time, it might be reasonable to interpret my comments as actuarial or consulting advice.

Posted

Exactly how would the 20 basis points for the entire fund be directed to just the holding account? I don't think ING can separate it and so charge it.

Posted

I just used ING as an example. I did not want to disclosure any specifics. I am not sure how the vendor would do it. I was just wondering if others felt it would be reasonable.

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