Integrated
An Integrated allocation is based on participant wages, plus an additional contribution based on wages which exceed the Wage Base defined by the plan (usually the Social Security Wage Base).

In an Integrated Profit Sharing Plan, the contribution is based on total eligible wages plus eligible wages which exceed the Wage Base. The contribution rate difference is limited by the Internal Revenue Code (5.7% if the Wage Base is the Social Security Wage Base).


In an Integrated Money Purchase Plan, the plan formula will specify the amount of the allocation below and above the Wage Base, the difference between these allocations is limited by the Internal Revenue Code (5.7% if the Wage Base is the Social Security Wage Base).

For example, if the plan's contribution formula could be something like 10% of compensation up the Wage Base plus 15.7% of compensation over the wage base.