The Retirement Plan Company |
Primark Benefits |
Wespath Benefits and Investments |
Nicholas Pension Consultants |
Sr. Retirement Plan Administrator Tycor Benefit Administrators, Inc. |
Carpenter Morse Group Inc. |
Abacus Retirement Solutions, LLC |
Pentegra |
Director of Member Services, Member/ Employer Experience Orange County Employees Retirement System |
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Text of the IRS LRM #25B on Cross-Tested Profit-Sharing Plans (PDF) Internal Revenue Service [IRS] ![]() [Official Guidance] Aug. 30, 2005 5 pages. Excerpt: Employer contributions for a plan year will be allocated to each employee of the employer who is employed as of the last day of the plan year. The general nondiscrimination test under section 1.401(a)(4)-2(c)(1) must be satisfied using equivalent accrual rates (within the meaning of 1.401(a)(4)-8(b)(2) that are substituted for each employee's allocation rate in the determination of rate groups. The allocation rate for any employee is equal to the sum of employer[.] |
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