unit credit plan accruals

[Gary]

a plan uses fractional unit credit plan. Except that it is integrated by cov comp. it seems that someone making more than cov comp can accrue more than 4/3 of the benefit someone else would. does this seem like a plan that doesnt meet accrual rules or does anyone have an observation about this type of plan?

[David]

Check out 1.401(a)(4)-3(B)(4)(i)©(1) and then see Example 2 which follows. I believe this addresses the situation.