Message Boards Digest

August 5, 2022

Here are the most recently added topics on the BenefitsLink Message Boards:

Belgarath created a topic in 401(k) Plans

Permissively Aggregating 403(b) Plan with a 401(a) Plan for Top Heavy Testing?

"Another TPA has asserted that it's possible to aggregate a 403(b) plan with a 401(a) plan for purposes of top heavy testing on the 401(a) plan. I am unable to find any support for such a position."

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S_Spencer created a topic in Cafeteria Plans

Section 125 Non-Discrimination Testing

"When calculating the Contribution & Benefits Utilization standard and Key Employee 25% Concentration Test, you're supposed to calculate the aggregate qualified benefits. Are qualified benefits equal to payroll deductions for cafeteria plan items plus employer HSA contributions? Or do they include all employer contributions, including amounts paid by employers to pay for health, vision, and dental premiums?"

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Memphis TN

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