Use of Excess DB Plan Assets (Posted April 8, 2002) Technical Tip 70: The following question and answer were from the IRS Q&A Session at the 2000 ASPPA Annual Conference: Client has an existing DB plan that’s overfunded. Wants to put in a 401(k) and not terminate the DB plan. May the excess funds in the DB plan be used to provide the matching contributions in the 401(k) plan? Response: No. View all Tips © 2012 Reish Luftman Reicher & Cohen, a Professional Corporation Important notice: Answers are provided as general guidance on the subjects covered in the question and are not provided as legal advice to the questioner's situation. Any legal issues should be reviewed by your legal counsel to apply the law to the particular facts of your situation.