Combo plan deduction - 404a7 - non PBGC

[Jakyasar]

Hi

A hypothetical question. Please ignore any testing other than deduction.

Assume a DB/DC combo plan. DC is 401k deferral and profit sharing only.

Plans are not top heavy and also not covered by PBGC.

In the DC plan, have a bunch on HCE's deferring only.

To determine the 6% limit (or 31% combo limit), are the HCE's compensation included? 

One scenario, include them in the DB and another scenario, exclude them from DB.

Thank you

[Mike Preston]

Yes. 

No.

 

 

[Jakyasar]

Perfect and thank you