Restructuring into Component Plans to Pass General Testing (Posted May 8, 2002) Technical Tip 72: The following question and answer were from the IRS Q&A Session at the 2000 ASPA Annual Conference: In restructuring into component plans to pass the 401(a)(4) General Test, would it be permissible to have a component plan that consists only of NHCEs whose equivalent benefit accrual rates (EBARs) are less than the EBAR of any HCE? Assume that all other component plans pass 410(b). Response: Yes. A component plan may include anyone you choose. 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.