10 pages. Excerpt: Under § 414(x)(2)(A) of the Code, an 'eligible combined plan' is a plan: (1) that is maintained by an employer that is a small employer at the time the plan is established; (2) that consists of a defined benefit plan and an applicable defined contribution plan; (3) the assets of which are held in a single trust forming part of the plan and are clearly identified and allocated to the defined benefit plan and the applicable defined contribution plan to the extent necessary for the separate application of the Code; and (4) that meets the benefit, contribution, vesting, and nondiscrimination requirements under section 414(x).... Section 414(x) is effective for plan years beginning after December 31, 2009. It is anticipated that the guidance under consideration in this notice would be prospective.... Written comments should be submitted by October 15, 2009.

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