k man Posted April 4, 2013 Posted April 4, 2013 is it necessary to provide a 204(h) notice in a 2 person DB plan consisting of husband and wife?
John Feldt ERPA CPC QPA Posted April 4, 2013 Posted April 4, 2013 No. Assuming they (combined) own 100% of the business. An owner-only plan like this is not subject to ERISA, and thus not subject to ERISA 204(h).
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