30Rock Posted December 15, 2013 Posted December 15, 2013 I have a situation where a 401k plan merged into a 401(a) plan in 2013. Before the 401k plan merged, it was a safe harbor, We suspended the safe harbor match, and then merged the plan 6/30. How do we run the ADP and ACP test - is compensation pro-rated? Can compensation be limited to period eligible? And what happens to 415 limit since the plan merged and a merger is a continuation? Likewise, the 401a plan froze on 6/30 but is the survivor plan and is still alive but no more contributions after 6/30 - do we pro-rate the limits? Thanks!
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