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401(a)(4) Testing Using Attained Age or Age Nearest?
BenefitsLink Message Boards 
July 13, 2021 "We've always used age nearest for 401(a)(4) testing. Any comments or thoughts on using either attained age or age nearest in 401(a)(4) testing? And for DB/DC combo testing, does different definitions of 'age' matter (for example, DB is age nearest month, DC is age nearest or attained age)? (Testing usually is not a plan document provision.)" |
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