"The package does not include any relief for closed defined benefit plans from the minimum participation rule that requires coverage of no fewer than 50 employees (or 40% of employees, if less). A new cross-testing option for combinations of defined benefit and defined contribution plans would allow the combined plan to be tested on a benefits basis as long as testing can be satisfied using a 6% interest rate (rather than the 7-1/2 to 8-1/2% rate allowed under the current rules)."  MORE >>