This article has been updated for 2022. Defined Benefit Minimum Participation What is the minimum participation in a Defined Benefit Plan (“DB Plan”)? This is a common question we get from business owners. To some extent, minimum participation in a Defined Benefit Plan is addressed indirectly in the coverage requirements. However, DB Plans have an […]

Minimum Participation in a Defined Benefit Plan

Minimum Participation in a Defined Benefit Plan. What’s the Requirement?

This article has been updated for 2022. If you love baseball, the Spring Training season is a great time of year. For the die-hard fan, it’s an ideal environment to scout your team, meet the players and get autographs. Spring Training is also a reason, if you live in a colder climate, to trade mounds […]

Nondiscrimination Testing in Defined Benefit Plans

Defined Benefit Nondiscrimination Testing. A Baseball Analogy.