Alt. Flat Ben. Safe Harbor ?

[David]

I'm confused by something I've been reading about the alternative flat benefit safe harbr non-discrim test. I'm wondering if using the AFBSH test to pass 401(a)(4) necessitates the use of the average benefits test to pass 410(B)?

[AndyH]

I don't think so. Why would you suspect that?

[David]

I was piecing together info from a few sources and got myself confused, so, in asking the question, I am just being cautious. I really don't think so either, but I am putting in a new DB plan for a client that has a 401K/PS plan in place and I don't want to blow the coverage test.

Thanks for your input.