Predecessor plan

[Cynchbeast]

We have a client who has had a PS 401(k) since 2007. They have adopted a DB effective 2012; there is overlap in participation in the 2 plans but there are some people who are excluded from one plan or the other.

For the DB, can we disregard service prior to 2012 or is the PS plan considered a predecessor plan?

[ETA Consulting LLC]

You may disregard service for vesting, but not participation.

Good Luck!

[GMK]

^ assuming that's what the DB Plan Doc says.