Determining Percentage DC/DB Plan Participation
Note: The report is based on participation on the system
date.
Determine whether defined contribution (DC) or defined benefit (DB) plans satisfy the percentage test, also called the 70 percent test. The percentage test compares the number of employees who are eligible for the plan with the number of participants. To determine which employees are eligible, the test uses the eligibility requirements of each benefit plan.
To determine the percentage of DC or DB plan participation