Yes, they are treated just like other elective deferral accounts and must be included when calculating the top-heavy ratio each year.
Yes, they are treated just like other elective deferral accounts and must be included when calculating the top-heavy ratio each year.
Yes, a plan can provide a high compensation, with both traditional, pre-tax elective contributions and designated Roth contributions. During a year you may elect to attribute excess contributions to pre-tax elective or designated Roth contributions. The plan does not have to provide this option and may provide for correction without permitting an HCE to make [...]
Most defiantly, designated Roth contributions are treated the same as traditional, pre-tax elective contributions when performing annual nondiscrimination testing.