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Posted

I recently inherited  DB/401k combo plans.  The company is an LLC and currently has only included the husband's partnership income for benefit purposes (wife has never participated).  For 2025, they want to bring in the wife and daughter.  Will this cause the DB plan to require PBGC coverage? 

Posted

Not always "regrettable" since you do get a higher combined plan deduction limit with PBGC coverage, but yes, another layer of requirements, especially upon plan termination.  

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.

Posted

Any possibility that the "professional service employer" exemption could apply?

I'm a retirement actuary. Nothing about my comments is intended or should be construed as investment, tax, legal or accounting advice. Occasionally, but not all the time, it might be reasonable to interpret my comments as actuarial or consulting advice.

Posted

When in doubt, have PBGC make the determination (you can check on their website). I have had multiple applications for determination and got different determinations. Depends on the kind of the business as well as professional licenses held by the business owner.

  • 2 weeks later...

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