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sole proprietor and partnership with frozen DB plan and a DC plan


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A sole proprietor and a partnership sponsor both a DB & a DC plan.  The DB plan was frozen in 2017.  One last contribution is being made to the DB plan.   The entire DB contribution is being allocated to the sole proprietor and not the partnership. 

  • Is there any issue with that? 
  • if that is permissible than the entire DB is just used to reduce net income of the sole proprietor when I'm figuring the calculations the DC plan?

I'm sure this is an easy question; I just don't really handle DB plans and want to make sure I'm not screwing up the DC plan.  I am aware of how the deduction limits work with the combo plans, but a little uneasy about the decision to allocate the entire DB contrib to the sole proprietor.

Thanks for any guidance.

  • david rigby changed the title to sole proprietor and partnership with frozen DB plan and a DC plan

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