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Hi all

Does anyone have a good write up on how to perform 401a26 prior benefit structure testing and how to perform it especially with some examples?

Doing some research getting some conflicting information.

Basically, have a hard frozen plan in 2025 (early in 2025 so no accrual) but the plan is overfunded so subject to 401a26 - this is confirmed.

Also, terminated the same plan in mid-2026 and again need to test it for 401a26. From what I understand, I can pick the termination date of 7/31/2026 as spot check date for 401a26, correct?

This is the first time I have to deal with it.

Thank you

QKA, QKC, QPA, CBS - I used to be indecisive about pensions but now I am not so sure

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The material provided and the opinions expressed in this post are for general informational purposes only and should not be used or relied upon as the basis for any action or inaction. You should obtain appropriate tax, legal, or other professional advice.

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