Form 4461-A - Application For Approval Of Master Or Prototype Or Volume Submitter Defined Benefit Plan Page 4

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Form 4461-A (Rev. 3-2008)

Page

For

Article or

Provisions applicable to all plans (continued):

IRS

N/A

Section and

Change

Use

c Accrual of benefits (continued):

Page Number

Only

(8) If the plan provides for permitted disparity, must mandatory employee

(27C)

contributions be allocated to a separate account?

(9)

If fully insured, does the plan provide for permitted disparity with respect

(27D)

to employer-provided benefits?

(10)

If the plan is integrated, is the employer-provided benefit limited in

(27E)

accordance with section 401(a)(5)(d)?

(11)

If the plan has permitted disparity under an offset benefit formula, do

retroactive amendments comply with the Social Security Act of 1983?

(27F)

Benefits increases:

For a fully insured plan, or a plan that provides an insured death benefit, is

there a provision for purchasing additional contracts due to increases in

compensation?

(28)

(29)

(1)

Does the plan define an accrual computation period?

(30)

(2)

Does the plan define a year of credited service?

(3)

Does the rate of accrual under each benefit formula satisfy one of the

following tests at all times:

(31)

(a)

3 percent rule—section 411(b)(1)(A)?

(31)

(b)

133

⁄

percent rule—section 411(b)(1)(B)?

(31)

(c)

Fractional rule—section 411(b)(1)(C)?

(32)

(d)

Fully insured plan rule—section 411(b)(1)(F)?

(33)

(4)

Does the plan provide for pre-ERISA accruals?

(5)

For purposes of determining accrued benefits, is the normal retirement

benefit equal to the greater of the early retirement benefit under the

(34)

plan or the benefit beginning at normal retirement age?

(6)

Do plan participants continue to accrue benefits without reduction in the rate

of accruals solely on account of the attainment of any specified age?

(35)

Employee contributions:

(1)

If the plan permits employee contributions which are allocated to a

(36)

separate account, does the plan comply with section 401(m)?

(2)

Does the plan provide a separate account for the portion of each

employee’s

accrued

benefit

derived

from

voluntary

employee

(37)

contributions?

(3)

Are employee contributions (adjusted for investment experience)

(38)

nonforfeitable at all times?

(4)

Does the plan require that deductible voluntary employee contributions will be

maintained in a separate account?

(39)

g Section 415 limitations:

(40)

Are annual benefits limited as required by section 415?

4461-A

Form

(Rev. 3-2008)

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