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Min Coverage rules for a company having both DB and DC plan.


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Guest cascigm
Posted

I was looking for a reference to min. coverage rules relative to a company having a dc and db plan.

Guest Hans Moleman
Posted

For a reference, see 410(B) code & regs., but what specifically are you looking to know about?

Guest cascigm
Posted

Specifically, permissive aggregation which would allow me to install a DB plan at a company which already has a DC plan. We would hope to pass coverage tests even though the DB would cover only 40% of the group ie. 3 owners.

Guest Hans Moleman
Posted

Well then, the plans must have the same plan year (1.410(B)-7(d)(5)) and if there are different eligibility requirements in the plans, the least restrictive of the two must be used to determine the coverage group (1.410(B)-6(B)(2)).

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