Where indicate for a 401(m) or 401(a) contribution?

[John A]

Cathy,

Look at lines 4d and 4e of the Schedule T and the blank lines provided, then refer to the instructions. Does this answer your question? (I believe that there is no need for attachments as long as there are 4 or fewer disaggregated parts of the plan).

[Cathy from Chicago]

We were told that Schedule T replaces the old 21c attachment. As I recall, the 21c had a box checked off to indicate if the attachment was for a Match or P/S contribution. Theoretically, a Plan could have two 21c attachments. The instructions for the Schedule T indicate more than one Schedule may be required - however, we are unable to find where on the Schedule we mark which type of money that particular Schedule is for (Match or P/S). Anyone know the answer? Thanks in advance.

[Dawn Hafner]

I agree. Line 4(d) should be used for one portion and lines 4(e) should list other portions of the plan. Note that on 4(e) you are simply entering your ratio % and there are no numbers entered to calculate to that percentage like in 4©. Also, previously we would fill out a separate question 21 for the nonelective portion indicating "no HCE benefits" if there was not a nonelective contribution. Since only one Schedule T is to be filed, how do we report this? They are only letting us indicate the ratio %. How are other people handling this? Are you only reporting those portions with a current year benefit?