Defined Contribution Plans Volume 2:
401(k) Plans and Intermediate Administration Topics

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Page 2-53
Example 2-36, line 3
“respect to Mary's services for 2007 and would have otherwise been received as"

Page 2-57
Example 2-39, line 5
“Elective deferrals that exceed both the IRC §415 limit and the catch-up limit (i.e., $2,000)”

Page 2-70
Example 2-55, line 13
“ACP purposes. How this affects the numbers included for testing purposes in the 2006"

Page 4-38
Example 4-25, line 2
“ADDED. An employer maintains a profit sharing plan. Effective January 1, 2007, the plan"

Page 7-61
Solutions to Sample Test Questions, Number 6, lines 5 and 6
"remaining allocation ($617) divided by total compensation ($220,000) = .2804545%.
Total percentage allocation to Participant B = 5.7% + .2804545% = 5.9804545%."