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ARTICLE · 06 MAY 2016

More DB DC Plan Design Flexibility In Maximizing Benefits For Highly Compensated Employees

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If your company offers both an active pension plan and a 401(k) or profit sharing plan and performs the general test to satisfy the nondiscrimination rules, this Alert is for you.

United StatesEmployment and HR
William D. Berry
William D. Berry
Patricia Anglin
Patricia Anglin
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Given the subject matter involved, this Alert is very technical and specialized. If your company offers both an active pension plan and a 401(k) or profit sharing plan and performs the general test to satisfy the nondiscrimination rules, this Alert is for you. If you work with the technical requirements of nondiscrimination testing, this Alert also is for you. If you are not familiar with the concepts but think the Alert could be helpful to your plan design, please give us a call!

The IRS recently proposed regulations that, if finalized, would make it easier for employers who maintain active, ongoing defined benefit plans to maximize contributions and benefits for their highly compensated employees.

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