"In a combo design the employer's defined benefit and profit sharing contributions are aggregated and tested on a benefits basis ... The idea is for the owner/key employees to receive more of their retirement value in a DB plan, while rank-and-file employees receive more through a DC plan ... For 2023, Form 5500-SF included a new compliance question: [14a] Does the plan satisfy the coverage and nondiscrimination tests of Code sections 410(b) and 401(a)(4) by combining this plan with any other plans under the permissive aggregation rules? So how prevalent is a design that warrants this question?"  MORE >>