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(13) If the plan may be adopted as a multiple employer plan within the meaning of (86A)
section 413(c), does the plan:
(i) include, as an addendum to the adoption agreement, a participation agreement,
to be signed by any employer that adopts the plan (other than the “lead” employer
that signs the adoption agreement), which provides that the participating employer
agrees to be bound by the terms of the plan and trust as adopted by the lead
employer, including any amendments thereto and any elections made by the lead
employer, except to the extent the participation agreement allows for, and the
participating employer makes, separate elections with respect to its employees; and
(ii) provide that for purposes of participation and vesting the adopting employer and
all participating employers are considered a single employer, and an employee’s
service includes all service with the adopting employer or any participating
employer?
Part II. Complete This Part if you Are Filing for a Standardized Plan
With respect to this standardized plan:
a. Does the plan cover all employees (including individuals required to be (87)
considered employees according to section 414(n) or (o) and employees of
other members of groups aggregated under sections 414(b), (c), (m), or (o))
other than employees who may be excluded under sections 410(a)(1) or
(b)(3)?
b. Are the eligibility requirements not more favorable for highly (88)
compensated employees as defined in section 414(q) than for other
(89)
c. Does the contribution formula satisfy the safe harbor requirements of
section 1.401(a)(4)-2(b)(2) or section 1.401(a)(4)-8(b)(3) of the
Regulations?
d. Does the adoption agreement contain, in close proximity to the employer’s (90)
signature line, the circumstances under which the adopting employer may not
rely on the opinion letter (as set forth in section 5.08 of Rev. Proc. 2017-41),
including a statement that the employer, in order to obtain or retain reliance,
must obtain a determination letter if the employer ever has maintained any
other plan (including a welfare benefit plan)?
e. Does the plan prohibit adopting employers from amending other than elective (72)
provisions (except to the extent necessary to satisfy section 415 and 416 because of
the required aggregation of multiple plans, and other amendments as permitted by
section 5.05 of Rev. Proc. 2017-41) unless the employer wants to cease participation in
the plan?
Part III. Complete This Part if you Are Filing for a
Nonstandardized Plan
With respect to this nonstandardized plan:
a. Does the plan meet the minimum age and service requirements of section (91)
410(a)(1)?
b. Does the adoption agreement contain, in close proximity to the employer’s (92)
signature line, the circumstances under which adopting employers may not rely
on an opinion letter issued by EP Rulings and Agreements, with respect to the
qualification of the plan unless they apply to EP Determinations for a
determination letter?
c. Does the plan give the employer the option to select total compensation? (93)
d. If the plan contains language that allows adopting employers to adopt an (94)
allocation formula designed to be cross-tested for nondiscrimination on the
basis of equivalent benefits under section 1.401(a)(4)-8 of the Regulations,
does the employer’s allocation formula meet the cross-testing rules?
e. Does the plan give the employer the option to select a design-based safe (95)
contribution/allocation formula and/or a uniform points allocation formula?
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