Complete the parameters of the DC Benefits dialog box if there is a defined contribution (DC) plan to be aggregated with the defined benefit (DB) plan for nondiscrimination testing. Unless you have selected the projected calculation method, the Determine Aggregate DB/DC Rates check box is accessible. Check it to aggregate the DB plan and DC plan accrual rates.

For DC contributions during the plan year (for annual method), select the database fields that contain the amounts of DC contributions during the plan year (i.e., the measurement period), made on behalf of the participant, that are allowed to be adjusted for permitted disparity (Permitted disparity allowed) and that are not allowed to be adjusted (Permitted disparity not allowed).

For DC account balance at end of plan year (for accrued-to-date method), select the database fields that contain the amounts of the participant’s account balance at the end of the plan year (i.e., the end of the measurement period) that are allowed to be adjusted for permitted disparity (Permitted disparity allowed) and that are not allowed to be adjusted (Permitted disparity not allowed).

For a list of DC arrangements under which permitted disparity is not allowed, see § 1.401(l)-1(a)(4) of IRS Regulations.