Bates & Company, Inc.
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Regional Vice President of Sales The Retirement Plan Company
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AimPoint Pension
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Loan & Distribution Specialist AimPoint Pension
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Compass
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Restructuring a Cross-Tested Plan, Part I
FIS Relius [Guidance Overview] Aug. 8, 2013
"In order for a plan to test its component plans separately for nondiscrimination purposes, what requirements must the plan satisfy? ... If a plan is restructured into component plans, must the plan, as a whole, still satisfy the coverage requirements? Top heavy requirements? ... In restructuring a plan into component plans, do the regulations impose any restrictions on the criteria a plan may use in creating the components? ... May the employer change the employee groups from year to year? ... Must the plan have language to enable an employer to amend the plan into two components?" [Editor's note: see also SunGard's later-issued article on this subject.]
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