When is contribution notice to Trustee required?

[Guest LMalone]

The field directive concerning cross tested plans (issued approx. March 1998) states that the plan must provide that the trustee be given written notification from the employer as to the amount of the contribution to be allocated to each group.

QUESTION: When must the notice be given and what authority is there on the timing of the notice?

[Tom Poje]

There doesn't appear to be anything in the guidelines indicating when the notice must be given.

The opinion in the office here would be around the time the contribution is made.

Sorry I can't be a bigger help on that. Based on the notice given by the IRS, it seems the most important thing is identifying how the contribution is split among different classes.