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Deferral Election: Dollar Amount or Percentage of Pay?


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Posted

A plan can not be amended to allow participants to elect only a percentage of pay as their deferral election, but can a plan sponsor encourage participants to elect a percentage rather than a flat dollar amount when they enroll or change?

Posted

Below is from the A.A. however, the Salary Deferral Election Form allows the participant to defer a % or $ amount. Of course the A.A. would overrule a form.

6A-3 MINIMUM DEFERRAL RATE. Unless designated otherwise under this AA §6A-3, no minimum deferral requirement applies
under the Plan. Alternatively, a Participant must defer at least the following amount in order to make Salary Deferrals under the
Plan.
 (a) % of Plan Compensation for a payroll period.
 (b) $ for a payroll period.

Posted

Why is % preferred over $, and why can't the plan be amended?

To answer the question, I see nothing wrong with encouraging one over the other as long as the encouraged option does not put the participant in a less favorable position

 

 

Posted

The plan sponsor is asking if they can require participants to elect a % of pay rather than a $ amount because according to them it makes the calculation of the SH Match easier.

Posted

The plan does not require a minimum deferral. I'm just looking for something in the AA that specifies the plan can opt to a % election rather than a $ amount and that section(6-3) of the AA was the closest I could come to. 

Posted

I doubt your document will have something that says make an election here to only allow a percentage of pay.  The section you quoted has no impact on your salary deferral form.  I see no problem with removing the dollar part from the form all together.

 

 

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