austin3515 Posted August 21, 2014 Posted August 21, 2014 Have a plan w/ no HCE's so coverage is not an issue. Can I exclude from the Plan anyone who was hired after 10/1/2014? Or could that be considered a violation of 410(a)? I know DB plans do it all the time so I assume it is ok, but just thought I should double check with y'all. Austin Powers, CPA, QPA, ERPA
lalaland Posted August 21, 2014 Posted August 21, 2014 No problem so long as passes coverage. MWeddell 1
John Feldt ERPA CPC QPA Posted August 22, 2014 Posted August 22, 2014 If it's a DB plan you still have to pass IRC 401(a)(26), assuming accruals are not all frozen.
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