Form 9416 - Employee Plan Deficiency Checksheet Attachment #11 - Section 401(M) Requirements Page 4

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1154, 1155
matching contributions that would apply with respect to any HCE who is an eligible employee is no greater than the
(cont.)
rate of matching contributions that would apply with respect to an NHCE who is an eligible employee and who has the
same rate of employee contributions or elective contributions and (4) only permissible restrictions are applied to an
employee’s ability to make elective or employee contributions as described in Regs. section 1.401(m)-3(d)(6).
1156
Section
of the plan should be amended to provide that matching contributions made at the
employer’s discretion may not be made on behalf of any employee that, in the aggregate, could exceed a
dollar amount equal to 4% of the employee’s compensation. If this condition is not satisfied, the regular
VII.c.
actual contribution percentage (ACP) test applies. Regs. section 1.401(m)-3(d)(3)(ii).
1157
Section
of the plan should be amended to provide that the regular actual contribution
percentage (ACP) test applies (i) with respect to after-tax employee contributions and (ii) with respect to
matching contributions under the plan that fail to satisfy the ACP test safe harbor. IRC section 401(m)(11) and Regs.
VII.d.
section 1.401(m)-3.
1158
Reserved.
VII.e.
1159, 1160
Section
of the plan should be amended to provide that matching contributions are taken into
account for a plan year under the actual contribution percentage (ACP) test safe harbor in accordance with
the allocation and timing rules of section 1.401(m)-2(a) of the regulations, which provides that a matching contribution
VII.f.
is only taken into account for a plan year if the contribution is allocated to the employee’s account under the terms of
the plan as of any date within the plan year, is actually paid to the trust no later than 12 months after the close of the
plan year, and is made on behalf of an employee on account of the employee’s elective contributions or employee
contributions for the plan year. Regs. section 1.401(m)-3(j).
1161
Section
of the plan should be amended to limit suspension of additional contributions to 6
months. Regs. section 1.401(m)-3(d)(6)(v).
VII.g.
1162
Section
of the plan should be amended for the aggregation and disaggregation rules described
in Regs. section 1.401(m)-3(d)(5).
VII.h.(i)
9416
Cat. No. 14162J
Form
(Rev. 11-2006)
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