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Dustin, who is 48 years old, works for Pinnacle Inc., with a salary of $300,000,

ID: 2554052 • Letter: D

Question

Dustin, who is 48 years old, works for Pinnacle Inc., with a salary of $300,000, a car allowance, and a very nice
expense account. Pinnacle is a Fortune 1,000 company that sponsors a defined benefit plan that pays 2 percent
times years of participation times the average of the three final years of compensation. In addition, Pinnacle
sponsors a 401(k) / profit sharing plan and contributes 18% of employees salary to the profit sharing plan. There
is no additional match. If the ADP of the NHCEs is 3%, what is the maximum that Dustin can defer this year
(2018)?

a. $5,500.

b. $13,750.

c. $15,000.

d. $18,500.

Explanation / Answer

Answer is option C. $15000

ADP schedule states

when NHCE percentage between 3-8% then ADP limit for HCE is 2% more than the NHCE percentage.

Therefore, 3%+2%= 5%...

Thee maximum that Dustin can defer this year = 5%*300,000

= 15,000