Money Purchase Plan - definitely determinable benefits under 1.401-1(b)

[Belgarath]

Curious to see if you think this would qualify. Suppose you have a Union Plan, where the percentage contribution to the Money Purchase Plan varies according to the collective bargaining agreement terms every time it is renegotiated. If you have a formula that says something to the effect of, " The Employer contribution percentage for each Plan Year will be the percentage required under the terms of the Collective Bargaining Agreement applicable to that Plan Year." - or something similar. It seems to me that this satisfies 1.401-1(b), but maybe I've been exposed to airplane glue or something...

[Belgarath]

If anyone cares - discussed this (informally!) with an ERISA attorney, who agreed that this should be considered definitely determinable.