404(a)(7) Limitation - DB/DC Plans

By Guest Mike Muller
March 10, 2000 in Defined Benefit Plans, Including Cash Balance

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Our company has a 401(k) Plan and a defined benefit plan which includes a 401(h) Plan.

Should the 401(h)Plan contributions be included when we test for the 404(a)(7) limitation?

I have gotten both "Yes" and "No" answers. I would appreciate any specific citations that support your answer.

Thank you,

Mike Muller

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