National Pensions - CPA Oriented » Plan Comparison Chart
Company XYZ
Plan Development Comparison Plan Year 2010
Contribution Allocations Under Different Types of Plans
| Plan Year Beginning | October 1, 2010 - Employer Contributions | |
|---|---|---|
| Key Group | Non-Key Group | |
| Pension Plan Contribution | 337,842 | 0 |
| Companion 401(k)/ProfitShare Contribution | 23,808 | |
| Total Contribution | 337,842 | 23,808 |

| Employee Name | Compensation | 401(k) Employee Deferral | Employer Match | Integrated Profit Sharing | New Comparability | Traditional Defined Benefit | Fully Guaranteed Plan | Combined Plan |
|---|---|---|---|---|---|---|---|---|
| Owner 1 Spouse | 16,500 | 16,500 | 1,535 | 2,588 | 2,883 | 1,411 | 7,828 | 7,828 |
| Owner 2 Spouse | 16,500 | 16,500 | 1,535 | 2,589 | 3,875 | 3,984 | 12,385 | 12,385 |
| Owner 1 | 230,000 | 16,500 | 30,500 | 46,000 | 46,000 | 58,190 | 207,690 | 207,690 |
| Owner 2 | 230,000 | 16,500 | 30,500 | 46,000 | 46,000 | 22,070 | 109,940 | 109,940 |
| 493,000 | 66,000 | 64,070 | 97,177 | 98,758 | 85,665 | 337,843 | 337,843 | |
| Employee 1 | 67,600 | 3,370 | 6,692 | 11,289 | 14,602 | 7,504 | 36,774 | 5,070 |
| Employee 2 | 47,840 | 2,392 | 4,736 | 7,989 | 4,401 | 1,770 | 13,395 | 3,588 |
| Employee 3 | 31,250 | 1,563 | 3,094 | 5,219 | 7,813 | 6,750 | 24,313 | 2,344 |
| Employee 4 | 90,000 | 4,500 | 8,910 | 15,030 | 11,700 | 5,130 | 32,490 | 6,750 |
| Employee 5 | 70,750 | 4,038 | 7,994 | 13,485 | 10,498 | 4,603 | 29,151 | 6,056 |
| Employee 6 (Highly Comp) | 130,000 | 6,500 | 16,005 | 21,710 | 32,500 | 29,370 | 74,230 | Highly Comp |
| Employee 7 (Hired 2009) | 56,160 | 2,708 | 5,560 | 9,379 | 14,040 | 18,196 | 36,560 | Not Eligible in 2009 |
| Employee 8 (Hired 2009) | 31,250 | 1,563 | 3,094 | 5,219 | 7,813 | 6,000 | 23,156 | Not Eligible in 2009 |
| Employee 9 (Hired 2009) | 95,000 | 4,750 | 9,451 | 15,865 | 16,435 | 7,885 | 42,655 | Not Eligible in 2009 |
| 629,850 | 31,494 | 65,536 | 105,185 | 119,700 | 87,217 | 312,724 | 23,708 | |
| 1,120,850 | 93,494 | 129,606 | 202,361 | 218,558 | 172,881 | 650,566 | 361,551 | |
| 49% | 48% | 45% | 50% | 52% | 93% |