Combined Limits - Different Limitation Years

[Guest Don N]

My DB plan has a 5/1 to 4/30 limitation year and my K plan has a calendar year limitation year; the DB plan is primary; for the K plan's 1999 calendar/fiscal/limitation year, would the "accrued to date" DB fraction be based on the accrued benefit as of 4/30/99 or 4/30/2000 ? The plan document is silent !!

[Guest]

I'm not 100% sure, but I thought the "limitation year" belonged to the individual, NOT the Plan. Therefore an individual couldn't have two different "limitation years". If I remember, the individual was suppose to have elected a limitation year. I guess I would look in the 415 Regulations regarding limitation years.